Skip to content
Back to index
V1001-20 22 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Adult children are not part of the family unit for joint taxation

A taxpayer inquired whether they could file a joint tax return with their three children, two of whom are adults with employment income. The Directorate General for Taxes (DGT) clarified that the family unit for joint taxation purposes only includes minor children and that adult children are not considered part of said unit.

The question raised

Question posed: Whether they can file a joint tax return with their children.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact