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V1174-21 29 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Spouses not legally separated may opt for joint IRPF tax returns

A married inquirer under the regime of separation of assets asks whether they should file their IRPF tax return individually or jointly with their spouse. The DGT responds that, as they are not legally separated, they may choose between both regimes.

The question raised

Question posed: Whether they must file an individual IRPF tax return, or may opt to file it jointly with their spouse.

The DGT's ruling

The determination of the members of the family unit is carried out according to the situation as of December 31. Spouses not legally separated may opt to be taxed jointly provided that all are taxpayers of the tax. The option for joint taxation must encompass all members of the family unit.

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