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V1242-21 6 May 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

It is not possible to file a joint Personal Income Tax return with a mother if she resides in a care facility

A taxpayer asks whether she can file a joint tax return with her mother, who is 85 years old, suffers from dementia, and resides in a care facility. The DGT responds that filing a joint return is not possible.

The question raised

Question posed: Whether she can file a joint Personal Income Tax return with her mother.

The DGT's ruling

Joint taxation requires being part of a family unit according to the modalities set forth in Article 82 of Law 35/2006. In the case presented, the mother's situation, due to her admission to a care facility, precludes the possibility of filing a joint Income Tax return.

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