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V1840-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · separación de hecho

Factual separation does not allow retroactive tax declaration of legal separation

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.

The question raised

From what moment would the separation reflected in the notarial act have tax effects.

The DGT's ruling

Civil status for Personal Income Tax purposes is determined by legal separation, which occurs upon the finality of the judgment or consent in a public deed. The Civil Code equates a judicial resolution with an agreement before a notary. Therefore, if no legal proceedings had been initiated in 2024, the civil status is married. It may only be recorded as legally separated if the public deed is signed and submitted to the Civil Registry within the corresponding fiscal year.

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