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V2490-20 22 July 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint taxation requires both spouses to be Spanish tax residents

A tax official asks whether they can continue joint taxation with their spouse if they take a foreign post. The DGT explains that joint taxation is optional and requires both spouses to be Spanish tax residents.

The question raised

1. Possibility of continuing to be taxed jointly with their spouse.

The DGT's ruling

Joint taxation is an optional regime that requires the members of the family unit to be Personal Income Tax (IRPF) taxpayers, i.e., tax residents in Spain. If the inquirer loses tax residence due to the criteria of permanence or center of vital interests, they will cease to be an IRPF taxpayer and will no longer be able to file a joint tax return. In the event of a residency conflict, double taxation treaties shall apply to determine whether they are taxed in Spain or abroad.

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