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V0345-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Spouses not legally separated may opt for joint taxation in Personal Income Tax (IRPF)

A taxpayer inquired whether they must file individual tax returns or can opt for joint filing after filing a separation lawsuit. The Directorate General of Taxes (DGT) ruled that, as no legal separation existed as of 31 December, they still constitute a family unit and may choose between both tax regimes.

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2021-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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