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V2510-21 7 October 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint tax returns can be filed with children if shared custody exists and the other parent files individually

A divorced mother with shared custody asks whether she can file a joint tax return with her children. The DGT responds that, in cases of shared custody, either parent may opt for joint taxation.

The question raised

Question posed: Whether she can file a joint tax return with her children for Personal Income Tax purposes.

The DGT's ruling

In cases of shared custody, the option for joint taxation may be exercised by either parent. If the other parent opts to file individually, the petitioner may file a joint tax return with her children. The DGT cannot determine which parent holds the right to exercise said option.

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