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V1292-19 6 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Only one parent may file a joint tax return with children in the absence of a marriage bond

A query was raised regarding whether a couple cohabiting without a registered civil partnership can file a joint tax return with their minor children if the other parent files individually. The DGT ruled that, without a marriage bond, only one parent may form the family unit with the children for tax purposes.

The question raised

In the case of a couple who do not constitute a de facto union, who cohabit and have minor children, whether one of the parents may file a joint tax return with the children provided that the other parent files individually.

The DGT's ruling

In the absence of a matrimonial bond, only one member of the couple may form a family unit with the children to file a joint tax return. The other parent must opt to file individually. Furthermore, the annual reduction of 2,150 euros is not applicable if the taxpayer cohabits with the father or mother of the children who constitute their family unit.

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