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V1624-24 3 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estado civil

Marital status must correspond to the status as of 31 December of the tax year

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.

The question raised

Which marital status must a taxpayer indicate on their IRPF return when said person has two marital statuses throughout the year? For example, according to the inquirer, this would be the case of a 65-year-old widowed pensioner who remarries and retires, receiving both the widow's pension and the retirement pension, continuing to receive the widow's pension, and, being married, filing the IRPF return jointly with their new spouse. According to the inquirer, two marital statuses are being taken into account: that of widower and that of married.

The DGT's ruling

For the completion of the Personal Income Tax (IRPF) return, only a single marital status may be indicated, which shall be that corresponding to the date of December 31 of the tax year, except in the event of death. Tax benefits shall be applied according to the marital status existing on said date. Notwithstanding, for the calculation of months in specific deductions for large families, disability, or a spouse with a disability, the situation shall be determined as of the last day of each month.

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