Back to index
V1717-20 1 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Mother with custody rights may file joint tax returns with her daughter

A query was raised regarding whether a mother holding custody of her daughter can file a joint tax return with her, even if the father is part of a large family with a new family unit. The DGT ruled that the option for joint taxation belongs to the parent with whom the minor resides.

The question raised

In the event that the consultant's daughter were part of the large family formed by the consultant, his spouse, and her children, it is questioned whether the mother, with whom the minor cohabits, may file a joint return with her daughter.

The DGT's ruling

The option for joint taxation corresponds to the person who has custody of the children on the tax accrual date, being the parent who cohabits with them. The mother may file a joint return with her daughter regardless of whether the latter is part of a large family with her father and his new family. For the large family deduction, the parent must meet the requirements of the LIRPF and Law 40/2003, and may apply it in both individual and joint returns.

Book your free first meeting