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The DGT confirms that the fiscal residence equivalence rules under the EU Protocol do not apply to same-fact spouses, due to the prohibition of tax analogy.
Question posed: Taking into account the peculiarity of the tax regime to which EU officials are subject, clarification of the tax regime of the other member of the de facto partnership, who does not exercise their own professional activity.
The Protocol on the privileges and immunities of the EU allows the spouse of an official to maintain their tax residence in the State of origin. However, this provision is not extendable to de facto partners, as the regulations do not provide for such equivalence. By virtue of the prohibition of applying analogy in tax matters, the tax residence of the de facto partner shall be determined according to the general rules of Article 9 of the LIRPF.
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