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A widower with a child from a previous marriage and a child with his current partner asks whether he can file joint tax returns with each child separately and claim the single-parent family reduction. The Directorate General of Taxes (DGT) responds that it is not possible to belong to two family units simultaneously and that the €2,150 reduction does not apply if he cohabits with the other parent.
Cuestión planteada Si puede presentar declaración conjunta con su hijo mayor fruto de su anterior matrimonio, y aplicar la reducción por familia monoparental por ser viudo con un hijo, y si su pareja puede presentar declaración conjunta con su hijo en común con el consultante, y aplicar, asimismo, la reducción por familia monoparental por ser dicho hijo fruto de una relación no matrimonial.
Si el consultante opta por la declaración conjunta con su hijo menor en común, debe incluir obligatoriamente a todos sus hijos menores, por lo que no puede declarar solo con el hijo de su matrimonio anterior. Nadie puede formar parte de dos unidades familiares simultáneamente. Asimismo, la reducción de 2.150 euros por unidad familiar de la segunda modalidad no se aplica si el contribuyente convive con el padre o la madre de alguno de los hijos de la unidad.
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