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V1840-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Factual separation does not allow retroactive tax declaration of legal separation

A taxpayer asks whether a notarial deed acknowledging a factual separation in 2024 has retroactive tax effects. The DGT responds that, as no legal procedure was carried out in 2024, the taxpayer must declare as married, and can only declare as separated legally if the deed is signed in 2025.

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Lifecycle

2025-10-13PublishedPublished 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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