MEDIUM
FISCAL

Factual separation does not allow retroactive tax declaration of legal separation

V1840-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1840-25
Published
13 Oct 2025

Summary

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.

In 6 key points

Lifecycle

2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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