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A taxpayer has enquired whether they can alternate with their former spouse regarding the joint tax declaration of children in joint custody cases. The Directorate General for Taxes (DGT) has ruled that either parent may exercise the option for joint taxation, but both parties cannot claim joint taxation simultaneously.
Cuestión planteada Que se acepte el criterio de alternancia, en los casos de divorcio con guarda y custodia compartida de los hijos menores en común, respecto a presentación de la declaración de IRPF de forma conjunta, de tal forma que él pueda presentar su declaración de IRPF-2020 de forma conjunta, teniendo en cuenta que en 2019 (año del divorcio), su excónyuge ya presentó su declaración de IRPF de esa forma.
En supuestos de guarda y custodia compartida, la opción de la tributación conjunta puede ejercitarla cualquiera de los dos progenitores, pudiendo el otro declarar de forma individual. No obstante, nadie puede formar parte de dos unidades familiares al mismo tiempo, por lo que si un progenitor declara conjuntamente, el otro debe declarar de forma individual. Si ambos presentan la declaración conjunta con los hijos, la Administración podrá regularizar la situación.
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