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An individual requested clarification on whether they could file a joint Income Tax return with their two children following a court order for provisional separation granting them custody. The Tax Agency (DGT) responded that the option belongs to the parent holding custody of the children.
Question posed: Whether she may file a joint personal income tax return with her two children.
In cases of separation or divorce, the option for joint taxation corresponds to the person who has been assigned custody of the children as of the tax accrual date. In cases of shared custody, either parent may exercise the option, but not both simultaneously. In this specific case, as the taxpayer has custody, only she may opt for joint taxation.
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