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A mother inquired whether her daughter's tax liability could be offset against her own tax refund. The Directorate General of Taxes (DGT) ruled that such offsetting is only permitted between married spouses who are not legally separated.
Cuestión planteada Si el resultado a ingresar de la autoliquidación de su hija del ejercicio 2021, puede ser compensada con su autoliquidación de IRPF del mismo ejercicio con resultado a devolver.
La compensación de deudas y devoluciones prevista en el artículo 97.6 de la LIRPF es exclusiva para contribuyentes casados y no separados legalmente. Esta medida no es aplicable entre contribuyentes y sus hijos. Por tanto, no es posible compensar el resultado a ingresar de la hija con la devolución de la madre.
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