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V0368-25 20 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · unidad familiar

Co-habiting couples cannot file joint tax returns

A taxpayer asks whether they can file a joint IRPF return with their child while their partner files individually. The DGT responds that co-habiting couples do not constitute a tax family unit.

The question raised

Question raised: Whether they may opt to file a joint IRPF tax return with their child, such that their partner must file an individual IRPF tax return, or if, conversely, they only have the option to file individually because their partner resides at the same address.

The DGT's ruling

De facto couples without a matrimonial bond do not constitute a family unit for Personal Income Tax (IRPF) purposes. Only one member of the couple may form a family unit with the children to file a joint tax return. The other member of the couple must file their tax return individually, regardless of whether they are required to file or not.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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