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V1536-17 15 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint taxation with one child requires the inclusion of all minor children

A divorced mother asks whether she can file a joint tax return with her eldest son (from a previous marriage) while also having a minor child under shared custody. The DGT responds that it is not possible to select only one child for the joint tax return.

The question raised

Question posed: Whether she can file a joint tax return with her eldest son from her marriage

The DGT's ruling

In cases of separation or shared custody, the option for joint taxation belongs to the person holding legal custody. If the option for joint taxation with a minor child is chosen, all minor children must be included, whether they are common children or not. If an attempt were made to file jointly with one child and not the other, the minor child would belong to two family units simultaneously, which is prohibited.

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