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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.
Cuestión planteada - Cuál es su situación familiar y qué casillas debe marcar en su declaración de IRPF.
Al no existir vínculo matrimonial, la unidad familiar para la tributación conjunta la forma el progenitor con el que conviven los hijos. En este caso, la madre puede tributar conjuntamente con su hija menor por ser quien convive con ella. Si los progenitores empezaran a convivir, cualquiera de los dos podría ejercer la opción de tributación conjunta.
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