Skip to content
Back to index
V3143-20 20 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint tax filing not permitted with civil partners, but possible with minor children

A taxpayer inquired whether they could file their personal income tax (IRPF) return jointly with their civil partner and two children. The Directorate General for Taxes (DGT) ruled that joint filing with a civil partner is not permitted; however, the taxpayer may opt for the family unit consisting of one parent and the minor children.

The question raised

Whether it is possible to file a joint Personal Income Tax return with one's partner and two children, taking into account the provisions of Article 82 of the LIRPF.

The DGT's ruling

Registration as a domestic partnership in Galicia does not allow for joint taxation with the partner in Personal Income Tax (IRPF), as the equivalence to marriage is limited to Galician civil law. However, it is possible to opt for the integrated family unit declaration modality consisting of the father or mother and the children who meet the requirements of Article 82 of the LIRPF.

Book your free first meeting