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V1965-19 25 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Only one parent may file a joint tax return with all minor children

A taxpayer inquired whether they could file a joint Income Tax (IRPF) return with their two children from a current relationship, given that the mother has another child from a previous relationship. The Directorate General of Taxes (DGT) ruled that only one parent can form a family unit with the children, meaning the other parent must file an individual return.

The question raised

Whether it is possible to file a joint personal income tax return with two children.

The DGT's ruling

De facto couples do not constitute a family unit; therefore, only one parent may opt for joint taxation with the children. If one parent chooses joint taxation, they must include all minor children, whether they are common or not. No individual may be part of two family units at the same time. The option for joint taxation must encompass all members of the family unit.

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