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The inquirer asks whether it is possible to opt for joint taxation for the 2016, 2017, and 2018 tax years after having filed individual tax returns. The Directorate General for Taxes (DGT) responds that the taxation method cannot be modified once the statutory filing period has concluded.
Cuestión planteada Posibilidad de optar por la tributación conjunta respecto a las referidas autoliquidaciones, pues en su momento el consultante y su cónyuge presentaron por aquellos períodos declaraciones individuales.
La opción por la tributación conjunta debe abarcar a todos los miembros de la unidad familiar. Una vez ejercitada la opción y finalizado el plazo reglamentario de presentación de la declaración, esta no puede ser modificada con posterioridad para el mismo período impositivo. Al haber presentado declaraciones individuales en los ejercicios consultados y haber vencido los plazos, no cabe el cambio a la tributación conjunta.
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