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V0025-15 8 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · unidad familiar

Unmarried domestic partners do not constitute a family unit for joint income tax returns

A father inquired whether he could include his daughter in his tax return and if he could file a joint return. The Directorate General of Taxes (DGT) ruled that a couple without a marital bond does not constitute a family unit, and that the joint return must be filed by the mother, as she is the person with whom the daughter cohabits.

The question raised

Question posed: Can she be included in his income tax return? Could the income tax return be filed in its joint modality?

The DGT's ruling

A de facto union, without a matrimonial bond, does not constitute a family unit for Personal Income Tax (IRPF) purposes. Only one parent can form a family unit with the children for a joint tax return. In this case, the joint return corresponds to the mother due to cohabitation with the daughter, and she is the one entitled to apply the minimum for descendants.

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