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V0368-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Co-habiting couples cannot file joint tax returns

A taxpayer asks whether they can file a joint IRPF return with their child while their partner files individually. The DGT responds that co-habiting couples do not constitute a tax family unit.

In 5 key points

How it affects those involved

Co-habiting couples are not considered a family unit for tax purposes and cannot file jointly.

Lifecycle

2025-03-20PublishedPublished 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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