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V1142-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint tax returns with a single child are not permitted if a family unit is formed with another child

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.

The question raised

Whether they may file a joint tax return with their eldest child from a previous marriage and apply the single-parent family reduction as a widower with one child, and whether their partner may file a joint tax return with their child in common with the taxpayer and also apply the single-parent family reduction as said child is the result of a non-marital relationship.

The DGT's ruling

If the taxpayer opts for a joint tax return with their minor child in common, they must mandatory include all their minor children; therefore, they cannot file a joint return only with the child from a previous marriage. No individual may belong to two family units simultaneously. Furthermore, the 2,150 euro reduction per family unit under the second modality does not apply if the taxpayer cohabits with the father or mother of any of the children in the unit.

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