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V3143-20 ·20 October 2020 ·consulta-vinculante Medium impact
Tax

Joint tax filing not permitted with civil partners, but possible with minor children

A taxpayer inquired whether they could file their personal income tax (IRPF) return jointly with their civil partner and two children. The Directorate General for Taxes (DGT) ruled that joint filing with a civil partner is not permitted; however, the taxpayer may opt for the family unit consisting of one parent and the minor children.

In 5 key points

How it affects those involved

This ruling clarifies the limitations of joint tax filing for civil partners in Spain, distinguishing between partner-based joint filing and the family unit option involving minor children.

Lifecycle

2020-10-20PublishedPublished 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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