Impossibility of joint taxation if the minor child taxes with the other parent

The Directorate General of Taxes (DGT) has issued a relevant ruling regarding the compatibility of joint taxation for spouses when there are children from previous relationships under shared custody arrangements. The core of the issue lies in the composition of the family unit and the prohibition against a single taxpayer being part of two different family units simultaneously.

What the DGT has ruled

The inquiry presented the situation of a married taxpayer whose spouse has a 14-year-old child from a previous relationship. In this scenario, under a shared custody arrangement, the separation agreement establishes that the minor taxes jointly with the other parent. The DGT has determined that, under such circumstances, the mother cannot opt for joint taxation with her current husband.

The criteria are based on the fact that the spouses' family unit must obligatorily include all minor children. If the minor child has already opted to tax jointly with the other parent, that minor already constitutes part of a family unit. Therefore, if the mother attempted to tax jointly with her spouse, it would result in a violation of the regulations, as the minor would belong to two family units at the same time.

What this means for you

This ruling directly affects married individuals living with children from previous relationships under shared custody arrangements. If the minor decides to tax jointly with the parent they do not habitually live with, or as agreed upon, the parent living with the minor is obliged to file their tax return individually.

The applied regulations, specifically the Personal Income Tax (IRPF) Law and the General Tax Law, require consistency in the formation of family units. It is not possible to fragment the spouses' unit by excluding a child, nor can a child be part of two different joint tax returns.

What should be done

It is necessary to analyze the composition of the family unit and the taxation option that the minor has exercised in the corresponding tax year. Since the minor's choice has a direct impact on the spouses' ability to file jointly, it is recommended to assess the particular situation of each family nucleus to ensure compliance with current regulations.