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V1658-24 8 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint tax filing requires a final divorce decree or written consent

A taxpayer inquired whether they could file a joint tax return with their children and claim the large family deduction following a divorce process involving provisional measures. The Directorate General of Taxes (DGT) ruled that, as no final divorce decree was in place by 31 December, the family unit required for joint taxation does not exist, although the large family deduction may still be applied if all other requirements are met.

The question raised

Whether they may file a joint tax return with their children in 2023 and apply the corresponding reduction.

The DGT's ruling

The existence of provisional judicial orders does not presuppose the breakdown of the family unit for joint taxation purposes pursuant to Article 82 of the Personal Income Tax Law (LIRPF). For a family unit resulting from separation or divorce to exist, there must be a final judgment or a manifestation of consent in a public deed. Regarding the large family deduction, the taxpayer may apply it if they meet the requirements of Law 40/2003, proving it with the official certificate or any other admissible means of evidence. If both parents meet the requirements, each may apply the deduction at 50% within the legal limits.

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