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V1076-26 18 May 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · unidad familiar

A parent may file a joint tax return with a minor child, but cannot claim the €2,150 reduction if living with the other parent

A query was raised regarding whether a de facto couple can file a joint tax return with their minor child and apply the €2,150 reduction. The DGT has ruled that only one parent may file jointly with the child and that the reduction is not applicable if the child lives with the other parent.

The question raised

Whether one of the two parents may file a personal income tax return jointly with the minor, and whether the reduction of 2,150 euros provided for in Article 84.2.4º of the Personal Income Tax Law may be applied.

The DGT's ruling

De facto couples without a matrimonial bond do not constitute a family unit; therefore, only one parent may file a joint tax return with the child. The parent filing jointly may not apply the 2,150 euro reduction if they cohabit with the other parent. The minimum allowance for descendants applies in full to the parent filing jointly if the child's income exceeds 1,800 euros. If the child's income is lower, the minimum is split 50% between the parents.

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