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V1672-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Spouses may opt for joint tax returns with a non-common minor child or file individual returns

A taxpayer inquired whether she could file a joint tax return including a minor child from a previous marriage while her current husband files an individual return. The Directorate General of Taxes (DGT) ruled that the family unit comprises the spouses and the child; therefore, they must choose between all members filing jointly or all filing individually.

The question raised

Whether the taxpayer may file a joint tax return with her minor child, while her current husband (who is not the child's father) files an individual tax return.

The DGT's ruling

The family unit is composed of the spouses and minor children, regardless of whether the child is common to both or not. The option for joint taxation must encompass all members of the family unit. Therefore, the spouses must either opt for joint taxation including the child, or both must file individual tax returns.

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