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A divorced taxpayer with joint custody asks whether they can apply the €2,150 reduction for filing a joint tax return with their children. The DGT rules that under joint custody, either parent may exercise the option for joint taxation, provided the other parent files an individual tax return.
Cuestión planteada Si tendría derecho a la reducción en la Base Imponible general de 2.150 € anuales, por tributación conjunta con sus hijos menores de edad que no perciben renta alguna.
En supuestos de guarda y custodia compartida, la opción de tributación conjunta puede ejercitarla cualquiera de los dos progenitores, debiendo el otro optar por la declaración individual. Si el progenitor que tributa conjuntamente con los hijos forma parte de la segunda modalidad de unidad familiar del artículo 82 de la LIRPF y no convive con el otro progenitor, podrá aplicar la reducción de 2.150 euros anuales en la base imponible. No se puede formar parte de dos unidades familiares al mismo tiempo.
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