Skip to content
Back to index
V1050-25 25 June 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Impossible joint taxation of spouses if child taxes jointly with other parent

The DGT confirms that a married taxpayer cannot jointly tax with their spouse if a child from a previous relationship jointly taxes with the other parent under shared custody.

The question raised

Joint taxation in the case of a married taxpayer whose spouse has a 14-year-old child from a previous relationship under a joint custody arrangement, in those years in which the separation agreement establishes that the child's former partner is entitled to joint taxation with the minor.

The DGT's ruling

In cases of joint custody, either parent may opt for joint taxation. However, if the minor child of one of the spouses opts to be taxed jointly with their other parent, the mother must file an individual tax return. This is because the family unit of the spouses must mandatory include all minor children, and if the child is already part of another family unit, it would violate the prohibition against belonging to two family units simultaneously.

Book your free first meeting