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V2275-17 8 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Married parents must file tax returns jointly with all children as a single family unit

Single parents have enquired whether they can continue to file separate joint tax returns with their respective children upon getting married. The Spanish Tax Agency (DGT) has ruled that marriage creates a new family unit comprising both spouses and all minor children.

The question raised

Whether each of them could continue to file their Personal Income Tax (IRPF) returns jointly with their respective children in the event that they enter into marriage.

The DGT's ruling

Upon entering into marriage, the first modality of family unit under Article 82 of the LIRPF applies, consisting of the spouses and their minor children. Therefore, they cannot maintain separate joint tax returns, as no individual may belong to two family units simultaneously. The family unit is determined based on the situation existing as of December 31.

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