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V1624-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

Marital status must correspond to the status as of 31 December of the tax year

A taxpayer inquired which marital status should be declared in their Personal Income Tax (IRPF) return if their status changed during the year. The Directorate General for Taxes (DGT) responded that, as a general rule, the taxpayer must declare the marital status they hold as of 31 December.

In 6 key points

How it affects those involved

This clarification ensures consistency in tax reporting by establishing a fixed reference date for determining marital status for the entire tax year.

Lifecycle

2024-07-03PublishedPublished 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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