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V0680-18 14 March 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint taxation may be opted for if the existence of a valid marriage is proven

A taxpayer asks whether they can file a joint tax return with their spouse after marrying abroad. The DGT rules that this is possible provided the existence and legality of the marriage are proven through any admissible means of evidence.

The question raised

Taxation in Spain via Personal Income Tax regarding the option for joint taxation.

The DGT's ruling

Spouses who are not legally separated may form a family unit for joint taxation. To exercise this option, the taxpayer must prove the existence and legality of the marriage in accordance with Spanish law by any means of evidence admissible in law. Once proven, they may opt for joint taxation as provided for in Article 83 of the Personal Income Tax Law.

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