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V2457-14 18 September 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · declaración conjunta

A divorced woman with full custody of a child from a previous marriage can file a joint declaration with her new spouse

A divorced woman with full custody of a child from a previous marriage enters into a new marriage and asks whether she can file a joint declaration. The DGT responds that the family unit consists of the new spouses and the minor child, even if they are not legally married.

The question raised

Question posed: Can a joint tax return be filed for Personal Income Tax?

The DGT's ruling

The family unit for joint filing is composed of spouses who are not legally separated and their minor children. In this case, the family unit is constituted by the two spouses and the minor child, regardless of whether the child is common to both.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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