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A taxpayer asks whether a notarial deed acknowledging a factual separation in 2024 has retroactive tax effects. The DGT responds that, as no legal procedure was carried out in 2024, the taxpayer must declare as married, and can only declare as separated legally if the deed is signed in 2025.
Cuestión planteada - A partir de qué momento tendría efectos fiscales la separación reflejada en el acta notarial.
La situación civil para el IRPF se determina por la separación legal, que se produce desde la firmeza de la sentencia o el consentimiento en escritura pública. El Código Civil equipara la resolución judicial con el acuerdo ante notario. Por tanto, si en 2024 no se había iniciado ningún trámite legal, la situación civil es de casado. Solo se podrá consignar como separado legalmente si la escritura pública se firma y se remite al Registro Civil en el ejercicio correspondiente.
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