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V3615-15 19 November 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · declaración conjunta

Only one parent may file a joint tax return with children in the event of separation

A query was raised regarding which parent should file a joint Personal Income Tax (IRPF) return in a scenario involving separation with shared custody. The Directorate-General for Taxes (DGT) ruled that either parent may exercise this option, but not both simultaneously.

The question raised

Question posed: Who must file the joint personal income tax return?

The DGT's ruling

In cases of legal separation, the family unit may consist of the father or the mother and the children living with either one. Only one of the parents may form a family unit with the children to file a joint tax return, while the other must file an individual return. No person may be part of two family units at the same time.

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