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V4665-16 3 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In joint custody, only one parent may file a joint tax return with the child

A query was raised regarding which parent should file a joint tax return in a case of joint custody involving a minor child. The DGT ruled that either parent may exercise the option for joint taxation, but not both simultaneously.

The question raised

Who must file the joint Personal Income Tax return?

The DGT's ruling

In cases of joint custody, only one of the parents may form a family unit with the child to file a joint tax return, while the other must file an individual return. If the parent filing jointly does so and the child has income exceeding 1,800 euros, they shall apply the full personal allowance for descendants. If the child's income does not exceed 1,800 euros or if the parents file individual returns, the personal allowance for each descendant shall be prorated equally between both parents.

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