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V5418-16 21 December 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint taxation with a spouse is possible despite having a different registered address

A taxpayer inquired whether she could maintain joint tax filing with her husband if she had to register at her mother's address to provide care. The Directorate General of Taxes (DGT) ruled that de facto separation does not break family unity and that the municipal register is not the sole element for proving residency.

The question raised

Whether they may continue to file a joint tax return due to marriage, despite having a different municipal registration than their spouse, due to the exceptional reason of caring for their mother, who has been declared a highly dependent person.

The DGT's ruling

De facto separation does not prevent being part of the same family unit, as the only separation that breaks said unit is legal separation. Therefore, the taxpayer may file a joint tax return with their spouse and minor children. Registration in the municipal register (empadronamiento) alone is not a sufficient element to prove residence and housing in a locality.

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