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Individual or joint tax return

Learn about the methods for filing your Income Tax returns

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Who can choose to file a joint return?

  • Spouses in a marital relationship together with all their minor children or legally incapacitated adults.

  • In de facto couples without a marital bond, only one of its members can form a family unit with all of their minor children or legally incapacitated older children. The other member of the couple must declare individually.

  • In the case of separation or divorce, the option for joint taxation will correspond to the person who has custody of the children on the date of accrual of the tax. PIT, since it is the parent who lives with them.

  • Where custody is shared, either parent may file a joint tax return, while the other must file an individual tax return.