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V1174-21 ·29 April 2021 ·consulta-vinculante Medium impact
Tax

Spouses not legally separated may opt for joint IRPF tax returns

A married inquirer under the regime of separation of assets asks whether they should file their IRPF tax return individually or jointly with their spouse. The DGT responds that, as they are not legally separated, they may choose between both regimes.

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2021-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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