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V2203-22 21 October 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Under joint custody, a parent may file a joint tax return with their child regardless of the child's registered address

A query was raised regarding whether, in cases of joint custody, a minor must be registered at the same address as the parent filing a joint tax return. The Directorate General of Taxes (DGT) ruled that either parent may opt for joint taxation, irrespective of the minor's registered address.

The question raised

Whether in cases of joint custody, the child must be registered at the same address as the parent with whom they file a joint return for the tax year, or conversely, whether both parties are not required to be registered at the same address.

The DGT's ruling

In cases of joint custody, the option for joint taxation may be exercised by either parent, regardless of where the minor is registered on the municipal roll. The other parent may opt to file an individual tax return. If both parents simultaneously file a joint return with the child, the Administration may regularize the situation.

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