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V1113-22 19 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Single-parent family tax reduction is inapplicable when opting for joint taxation with a spouse

A taxpayer with single-parent family status inquired whether she could still apply the relevant tax reduction after marrying in 2021. The Directorate General of Taxes (DGT) ruled that marriage alters the family unit, meaning the joint taxation reduction must be applied instead of the single-parent family reduction.

The question raised

Whether she can apply the single-parent family reduction in her 2021 Personal Income Tax (IRPF) return.

The DGT's ruling

If the taxpayer opts for joint taxation with her new spouse, the family unit will consist of both spouses and the minor child. In this case, she must apply the 3,400 euro reduction provided for in the first family unit modality of Article 82 of the Personal Income Tax Law (LIRPF). She cannot apply the 2,150 euro reduction corresponding to the second family unit modality (single-parent family).

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