Skip to content
Back to index
V0903-21 14 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In a civil partnership, only one partner can form a family unit with children for joint tax returns

A taxpayer asks whether, when filing a joint tax return with her child, she must include the income of her civil partner. The Directorate General of Taxes (DGT) responds that she cannot include her partner's income because he is not part of her family unit.

The question raised

Question posed: Whether, if opting to file a joint personal income tax return, she must also include the income obtained by her partner, and whether her partner is obliged to file his personal income tax return individually in the event that she files jointly.

The DGT's ruling

In the absence of a matrimonial bond, only one member of the couple may form a family unit with the children for joint tax filing. If the taxpayer opts for joint taxation with her child, she must not include the income of her partner. In the event that the partner files a tax return, he must do so individually.

Email
Contact