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A taxpayer inquired which marital status should be declared in their Personal Income Tax (IRPF) return if their status changed during the year. The Directorate General for Taxes (DGT) responded that, as a general rule, the taxpayer must declare the marital status they hold as of 31 December.
Cuestión planteada Cuál es el estado civil que debe marcar un contribuyente en su declaración de IRPF, cuando a lo largo del año dicha persona tiene dos estados civiles -por ejemplo, según el consultante, sería el caso de un pensionista viudo de 65 años que se vuelve a casar, y se jubila, y cobra la pensión de viudedad y la de jubilación, sigue cobrando la pensión de viudedad, y al estar casado presenta la declaración de IRPF de forma conjunta con su nuevo cónyuge. Según el consultante, se estan teniendo en cuenta dos estados civiles, el de viudo y el de casado-.
Para la cumplimentación de la declaración de IRPF, solo se puede indicar un único estado civil, que será el correspondiente a la fecha de 31 de diciembre del ejercicio, salvo en caso de fallecimiento. Los beneficios fiscales se aplicarán según el estado civil existente en dicha fecha. No obstante, para el cómputo de meses en deducciones específicas por familia numerosa, discapacidad o cónyuge con discapacidad, se determinará según la situación el último día de cada mes.
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