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V1710-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Must declare as single, and mother may opt for joint taxation with daughter

A single woman living with her minor daughter, but residing in a different household from her partner, asks how to declare her family situation. The DGT indicates that she must tick the single box and that joint taxation with the minor can only be carried out by the mother.

The question raised

What is your family situation and which boxes must be marked in your personal income tax return.

The DGT's ruling

As there is no matrimonial bond, the family unit for joint taxation is formed by the parent with whom the children reside. In this case, the mother may file a joint tax return with her minor daughter as she is the one residing with her. If the parents were to begin cohabiting, either of them could exercise the option for joint taxation.

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