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V3015-21 3 December 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In joint custody arrangements, either parent may opt for joint taxation

A mother with joint custody asks whether she and her ex-husband can alternate the right to file joint tax returns with their children. The DGT responds that in such cases, either parent may exercise this option, but the right cannot be pre-determined by agreement.

The question raised

Whether it is possible to file the 2021 Personal Income Tax return jointly with children, taking into account the principle of alternation.

The DGT's ruling

In cases of joint custody, either parent may exercise the option for joint taxation, while the other must file an individual return. No person may belong to two family units at the same time. The DGT does not have the competence to determine which parent is entitled to the option.

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