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V2146-25 13 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Children liable to declare may join family tax unit

The DGT confirms that children exceeding declaration exemption thresholds may choose between joint or individual tax filing.

The question raised

Whether they may file a joint tax return with their children in 2025.

The DGT's ruling

Minor children who obtain capital gains exceeding the exclusion limits set forth in Article 96 of the Personal Income Tax Law (LIRPF) are required to file a tax return. As taxpayers, they may opt for joint taxation with their parents, provided that the option encompasses all members of the family unit. In the event that joint taxation is elected, the income of all members shall be taxed cumulatively.

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