De facto separation is not valid for declaring civil status in Personal Income Tax

The determination of civil status in the Personal Income Tax (IRPF) return is a critical aspect that can alter the application of various tax benefits and obligations. Recently, the Directorate General of Taxes (DGT) has clarified the limits of de facto separation versus legal separation for tax purposes.

What the DGT has ruled

The query concerned the moment when a separation reflected in a notary's act acquires tax effects. The DGT has determined that civil status for IRPF is governed exclusively by legal separation. According to the administrative criteria, this situation occurs only once a judicial sentence becomes final or once consent is formalized through a public deed.

The body emphasizes that the Civil Code equates a judicial resolution with an agreement before a notary. Therefore, if no legal procedure has been initiated or formalized during the tax year, the civil status that must be reported is married, regardless of the actual cohabitation of the spouses.

What this means for you

For taxpayers, this implies that the mere breakdown of cohabitation or the existence of a verbal agreement is not sufficient to modify the civil status in the income tax return. If you are in a situation of de facto separation, you still maintain your status as married for the Tax Administration.

In order to declare the status of legally separated, it is essential that the public deed is signed and sent to the Civil Registry within the corresponding tax year. Without this formal milestone, the change in civil status will not be valid for the current tax period.

What you should do

In the event of a breakup, it is necessary to distinguish between factual reality and legal reality. If the objective is to reflect the separation in the IRPF, you must proceed with its legal formalization through the channels established in the Civil Code and Law 15/2015 on Voluntary Jurisdiction. It is fundamental to assess each particular case to ensure that the documentation presented to the Civil Registry matches the situation intended to be declared in the tax settlement.