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V4670-16 3 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Switching from joint to individual taxation via supplementary tax return is not permitted

Taxpayers who filed jointly after receiving back pay have enquired whether they can submit a supplementary tax return to opt for individual taxation instead. The Directorate General for Taxes (DGT) has ruled that the chosen option cannot be modified once the statutory filing period has ended.

The question raised

Possibility of filing this supplementary return based on the option for individual taxation.

The DGT's ruling

The option for joint taxation must encompass all members of the family unit. According to the regulations, tax options cannot be rectified after they have been exercised, unless the rectification is submitted within the regulatory declaration period. Therefore, once said period has expired, it is not possible to modify the chosen taxation regime.

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