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V1832-20 8 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Switching from individual to joint taxation is not permitted once the filing deadline has passed

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.

The question raised

Possibility of opting for joint taxation regarding the aforementioned self-assessments, given that the taxpayer and their spouse filed individual returns for those periods at the time.

The DGT's ruling

The option for joint taxation must encompass all members of the family unit. Once the option has been exercised and the regulatory deadline for filing the tax return has expired, it cannot be subsequently modified for the same tax period. Since individual returns were filed in the years under consultation and the deadlines have expired, a change to joint taxation is not permissible.

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