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V1582-22 30 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · declaración conjunta

Civil partnerships do not constitute a family unit for joint income tax returns

A taxpayer inquired whether they could file a joint tax return with their civil partner and their two children. The Directorate General of Taxes (DGT) ruled that a civil partnership does not constitute a family unit and that only one parent can form a family unit with the children based on actual cohabitation.

The question raised

Whether it is possible to file a joint tax return with both children.

The DGT's ruling

A de facto partnership does not constitute a family unit for Personal Income Tax (IRPF) purposes. Only one of the parents may form a family unit with the children to file a joint tax return, depending on with whom the minors actually reside. Registration in the municipal register (empadronamiento) is not sufficient evidence to prove residence and cohabitation.

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