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V1793-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Family status for tax withholdings: civil partnership with one child is classified as 'other' (category 3)

A worker living in a civil partnership with the father of her minor child has requested clarification on which family status to declare on Form 145 and how the child should be accounted for. The Directorate General of Taxes (DGT) has ruled that she must declare family status 3 and that the child is counted at 50% for each parent when calculating tax withholdings.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for non-married cohabiting couples, ensuring that children are split equally between parents for withholding purposes, even in civil partnerships.

Lifecycle

2021-06-09PublishedPublished 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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