Individual or joint tax return
Learn about the methods for filing your Income Tax returns
Who can choose to file a joint return
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Spouses with a marriage bond together with all their minor children or judicially incapacitated adults.
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In de facto couples without a marriage bond, only one of its members can form a family unit with all of their minor or legally incapacitated adult children. The other member of the couple must declare individually.
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In cases of marital separation or divorce, the option for joint taxation will correspond to the one who has custody of the children on the date of accrual of the Personal Income Tax , as it is the cohabiting parent. with those.
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Where custody is shared, either parent may file a joint tax return, while the other must file an individual tax return.