Doctrine by topic · DGT Observatory

Individual Tax Return: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 22 rulings · 2015–2025

Current position

In cases of shared custody, either parent may exercise the option for joint taxation, but the other must file an individual tax return to avoid the duplication of family units. In de facto partnerships without a matrimonial bond, only one parent can form a family unit with the children. The option for a joint tax return must include all members of the family unit.

The DGT's position remains constant regarding the prohibition of being part of two family units simultaneously. The doctrine has increasingly specified the consequences in cases of shared custody and the impossibility of both parents opting for joint taxation. The most recent rulings reinforce that in de facto partnerships, only one member can integrate the family unit with the children.

Turning points

  1. V0883-19

    Introduces the clarification that the minimum allowance for descendants is prorated in equal parts between parents in cases of shared custody.

  2. V0897-20

    Establishes that the 2,150 euro reduction is not applicable if the taxpayer cohabits with the father or mother of the children who make up their family unit.

Analysis based on 22 of 22 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V0368-25 20 Mar 2025

Co-habiting couples cannot file joint tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
unidad familiardeclaración conjuntapareja de hechovínculo matrimonialdeclaración individual LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 84.2.4º
Affects CompanyExpat · Non-residentIndividual
V1562-21 25 May 2021

In joint custody arrangements, either parent may opt for joint taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodia compartidaunidad familiardevengo del impuestodeclaración individual LIRPF — Ley 35/2006 del IRPF art. 82LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1085-21 23 Apr 2021

In joint custody arrangements, either parent may opt for joint taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodia compartidaunidad familiardevengo del impuestoseparación legal LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 82.2
Affects CompanyExpat · Non-residentIndividual
V0969-21 19 Apr 2021

In joint custody arrangements, either parent may opt for joint taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodia compartidaunidad familiardevengo del impuestodeclaración individual LIRPF — Ley 35/2006 del IRPF art. 82LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1378-20 12 May 2020

In joint custody arrangements, either parent may opt for joint taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodia compartidaunidad familiardevengo del impuestodeclaración individual LIRPF — Ley 35/2006 del IRPF art. 82LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1965-19 25 Jul 2019

Only one parent may file a joint tax return with all minor children

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarpareja de hechodeclaración individualhijos menores LIRPF — Ley 35/2006 del IRPF art. 82LIRPF — Ley 35/2006 del IRPF art. 83
Affects CompanyExpat · Non-residentIndividual
V1093-17 10 May 2017

Losses from previous years can be offset if opting for joint tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntapérdidas patrimonialesganancias patrimonialesunidad familiarcompensación de bases LIRPF — Ley 35/2006 del IRPF art. 1LIRPF — Ley 35/2006 del IRPF art. 82
Affects CompanyExpat · Non-residentIndividual

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