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A taxpayer inquired whether, despite being de facto separated from her husband, she could file a joint tax return with her children and how the minimum allowance for descendants is applied. The DGT ruled that, in the absence of a legal separation, they constitute a family unit and may choose between joint or individual taxation.
Cuestión planteada Aplicación del mínimo por descendientes y si puede hacer declaración conjunta con sus hijos.
Mientras no exista separación legal, los cónyuges forman una unidad familiar y pueden optar por la tributación conjunta o individual. Si ambos progenitores tienen derecho al mínimo por descendientes, este importe se prorrateará entre ellos por partes iguales. Para aplicar dicho mínimo, los hijos no deben tener rentas superiores a 8.000 euros (excluidas las exentas) ni presentar declaración con rentas superiores a 1.800 euros.
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