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Un contribuyente pregunta si puede presentar la declaración de IRPF de forma conjunta con su esposa tras contraer matrimonio en Cuba y estar tramitando la inscripción en el Registro Civil español. La DGT responde que, si ambos son residentes fiscales en España, podrá optar por la tributación conjunta una vez acredite la existencia y legalidad del matrimonio por cualquier medio de prueba admisible.
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