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V1378-20 12 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In joint custody arrangements, either parent may opt for joint taxation

A query was raised regarding what happens if both parents with joint custody file joint tax returns with their children due to a lack of agreement. The DGT ruled that either parent may exercise this option, but they cannot both belong to two separate family units simultaneously.

The question raised

In cases of joint custody, what is the Administration's course of action if both spouses file joint income tax returns with their minor children, due to a failure to reach an agreement between both parents regarding who is entitled to the joint income tax return in the same tax year.

The DGT's ruling

In cases of joint custody, either parent may exercise the option for joint taxation. If one opts for a joint return, the other must file an individual return, as no person may belong to two family units simultaneously. If both file a joint return including the children, the Administration may regularize the tax situation.

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