By resolution no. 3890/2022, issued on March 28, 2023, the Central Economic Administrative Court (TEAC) has ruled on an extraordinary appeal for the unification of criteria. In this resolution, the TEAC establishes a criterion in relation to the irrevocability of the election between joint or individual taxation in Personal Income Tax (IRPF). In general terms,… Continue reading Tax advisor: It is possible to modify the choice between joint or individual taxation in Personal Income Tax when there is a change of circumstances not attributable to the taxpayer