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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 cases of separation or divorce, the option for joint taxation will correspond to the one who has been granted custody of the children on the date of accrual of IRPF , as this 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.