Doctrine by topic · DGT Observatory

Joint Custody: 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 52 rulings · 2016–2026

Current position

In joint custody, either parent may opt for joint taxation, but if one does so, the other must file individually to prevent the minor from being part of two family units. The personal allowance for descendants is prorated in equal parts between both parents. There is a legal incompatibility that prevents the simultaneous application of the personal allowance for descendants and the regime of annual alimony payments under Articles 64 and 75 of the LIRPF (Personal Income Tax Law).

The DGT's position has remained constant regarding the possibility of joint taxation and the prohibition of duplicating family units. The doctrine has reinforced the exclusion of the annual alimony payment regime when the prorated personal allowance for descendants is applied. The evolution shows a consolidation of the incompatibility between both tax incentives.

Turning points

  1. V2365-17

    Establishes that the personal allowance for descendants shall be prorated in equal parts between both parents provided that the child's income requirements are met.

  2. V2871-23

    Clarifies the legal incompatibility that prevents choosing between the personal allowance for descendants and the special provisions of Articles 64 and 75 of the LIRPF for alimony.

Analysis based on 51 of 52 rulings with a stated position. Updated 19 September 2026.

Rulings on this topic

24
V1050-25 25 Jun 2025

Impossible joint taxation of spouses if child taxes jointly with other parent

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarguarda y custodia compartidahijos menoresdevengo del impuesto LIRPF — Ley 35/2006 del IRPF art. 82LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0409-24 14 Mar 2024

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

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarguarda y custodia compartidadevengo del impuestoregularización tributaria LIRPF — Ley 35/2006 del IRPF art. 82LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1509-23 2 Jun 2023

Single-parent family tax reduction of €2,150 applicable to joint tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiar monoparentalguarda y custodia compartidareducción de la base imponibleseparación legal LIRPF — Ley 35/2006 del IRPF art. 82LIRPF — Ley 35/2006 del IRPF art. 84.2.4
Affects CompanyExpat · Non-residentIndividual
V3015-21 3 Dec 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
V2143-21 26 Jul 2021

Both parents may apply the large family tax deduction by prorating the amount

SG de Impuestos sobre la Renta de las Personas Físicas
deducción por familia numerosaguarda y custodia compartidatributación conjuntaprorrateo de deduccionesunidad familiar LIRPF — Ley 35/2006 del IRPF art. 81 bisLIRPF — Ley 35/2006 del IRPF art. 82
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

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