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V3092-23 24 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · declaración conjunta

Joint tax filing with partner and children is not permitted, though filing with one's own children is allowed

A taxpayer inquired whether they could file a joint tax return with their partner and their mutual children while living together. The Directorate General for Taxes (DGT) ruled that they cannot form a single family unit with everyone; instead, two independent family units will be created, one for each parent with their respective children.

The question raised

In the event that they all decided to live together, the following questions are raised:

The DGT's ruling

The determination of the family unit is carried out according to the situation as of December 31. In the case of cohabitation of two parents with children from different parentages, two distinct family units are constituted, allowing each to opt for a joint tax return with their own children. Likewise, the taxpayer could apply the deduction provided in Article 81 bis.1.c) of the Personal Income Tax Law (LIRPF) if the requirements regarding labor activity and minimums for descendants are met.

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