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A query was raised regarding whether a French civil solidarity pact (PACS) is considered equivalent to marriage for the purposes of joint IRPF tax returns. The Directorate General of Taxes (DGT) ruled that it is not, as it is a distinct institution from marriage with different requirements and legal effects.
Question posed: Whether the civil solidarity pact is considered marriage for the purposes of joint filing in Personal Income Tax.
The civil solidarity pact is an institution distinct from marriage, regulated independently and possessing a different nature. Therefore, it cannot be assimilated to marriage for the application of Article 82 of the Personal Income Tax Law. Consequently, it is not possible to opt for joint taxation with a partner under this modality.
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