Doctrine by topic · DGT Observatory

Minor Children: 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 19 rulings · 2014–2025

Current position

The family unit for joint taxation consists of spouses and their minor children, or one parent and the children living with them in the absence of a marital bond. In cases of shared custody, either parent may opt for joint taxation. However, a child cannot be part of two family units simultaneously, which requires the individual taxation of one parent if the minor is taxed jointly with the other.

The DGT's position remains constant regarding the definition of family unit modalities according to article 82 of the LIRPF (Personal Income Tax Law). The doctrine has specified the exclusion of the reduction for descendants when living with the other parent and has clarified the impossibility of taxing jointly with a partner in certain autonomous communities. The latest ruling reinforces the exclusivity of the family unit to avoid the duplication of the same minor in two joint tax returns.

Turning points

  1. V1292-19

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

  2. V1050-25

    Establishes that if a child opts to be taxed with one parent, the other must file individually to prevent the minor from being part of two family units.

Analysis based on 19 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
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
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
V0878-17 10 Apr 2017

Under joint custody, either parent may opt for joint taxation

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. 179.1
Affects CompanyExpat · Non-residentIndividual
V3140-14 20 Nov 2014

Either parent in a joint custody arrangement may opt for joint tax filing

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarcustodia compartidaseparación legalhijos menores LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 82.2
Affects CompanyExpat · Non-residentIndividual

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