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V1006-19 9 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In joint custody arrangements, either parent may opt for joint taxation with their children

A divorced parent with joint custody seeks clarification on whether to file tax returns jointly or individually with their children. The Directorate General of Taxes (DGT) rules that either parent may choose joint taxation, provided the other parent files an individual tax return.

The question raised

Question raised - How the 2018 Personal Income Tax return must be filed, whether jointly with the children or individually.

The DGT's ruling

In cases of joint custody, either parent may exercise the option for joint taxation. If one parent opts for a joint tax return with the children, the other must file an individual return, as no one can belong to two family units at the same time. If the children have income below 1,800 euros, the personal allowance for descendants shall be prorated equally between the parents, unless the child files jointly with one of them, in which case only that parent shall benefit from the allowance.

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