Joint Personal Income Tax (IRPF) filing with children from previous marriages

The configuration of the family unit for the purposes of Personal Income Tax (IRPF) has been subject to analysis by the Directorate General of Taxes (DGT). The central issue lies in determining whether a married couple can opt for a joint tax return including a child who belongs solely to one of the spouses, resulting from a previous relationship.

What the DGT has resolved

After analyzing current regulations, the DGT has established that the family unit for joint filing is composed of spouses who are not legally separated and their minor children. The determining criterion is that the family unit is constituted by the two spouses and the minor child, without it being a requirement that the child be common to both members of the marriage. Therefore, the status of being a child of one of the spouses is sufficient for their inclusion in the joint tax return.

What it means for you

This criterion has a direct impact on individuals who marry and have children from previous relationships. If you find yourself in this situation and have custody or live with said minor, the regulations allow you to group the corresponding income and deductions into a single tax return. This implies that the family structure for fulfilling tax obligations is not limited exclusively to common offspring, but also encompasses minor children who form part of the family nucleus of the current marriage.

What is advisable to do

Given this possibility, it is necessary to evaluate the particular situation of each taxpayer. The choice between individual or joint filing should be based on an analysis of the resulting tax burden. It is recommended to:

• Verify that the requirements of cohabitation and non-legal separation of the spouses are met.
• Check the status of minor child to ensure inclusion in the family unit.
• Analyze the economic impact of the joint return versus the individual return based on the income of both members.

Each family scenario presents particularities that must be carefully valued to determine the most appropriate option.