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V3680-15 24 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 shared custody

A query was raised regarding which parent is entitled to file a joint Personal Income Tax (IRPF) return when there is shared custody of a minor child. The Directorate General of Taxes (DGT) ruled that either parent may exercise this option, but not both simultaneously.

The question raised

Who must file the joint Income Tax return?

The DGT's ruling

In cases of separation, the family unit may consist of the father or the mother and the children living with either parent. The option for joint taxation may be exercised by either parent, but no person may be part of two family units at the same time. Therefore, only one of the parents may form a family unit with the children, and the other must file an individual tax return.

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