De facto couples: impossibility of filing joint tax returns with a partner

The legal nature of cohabitation in a relationship generates recurring doubts regarding taxation options for Personal Income Tax (IRPF). Recently, the Directorate General of Taxes (DGT) has clarified the scope of the family unit for de facto couples who have children.

What the DGT has ruled

The query concerned whether a de facto couple residing in the same household could opt for a joint tax return or if cohabitation required individual filing. The DGT has determined that de facto couples, due to the lack of a matrimonial bond, do not constitute a family unit for IRPF purposes.

This implies that there is no possibility for both members of the couple to file jointly. The criteria establish that:

• A de facto couple is not considered a family unit for the application of IRPF regulations.
• Only one member of the couple can opt to form a family unit with their children to file a joint tax return.
• The other member of the couple must file their return individually, regardless of whether they are required to file or not.

What this means for you

If you live with your partner without being married, the regulations of Law 35/2006 (LIRPF) prevent you from filing a joint income tax return with your partner. The possibility of filing jointly is restricted exclusively to the bond with children.

This means that, in a family nucleus with children, one parent can benefit from filing a joint tax return with the descendants, while the other parent will be required to file their return individually. Living in the same household does not alter this legal distinction.

What you should do

Given this situation, it is necessary to analyze the economic situation of each member of the family nucleus. Since the choice of one parent to file jointly with the children affects the tax burden of the unit, it is advisable to evaluate whether this option is more beneficial than individual filing for both members. Each family scenario presents particularities that must be analyzed to determine the most efficient option based on the income and burdens of each member.