Spouses may file joint tax returns if they prove their marriage

The possibility of opting for joint filing of Personal Income Tax (IRPF) is a determining factor in optimizing the tax burden of family units. Recently, the Dirección General de Tributos (DGT) has clarified the necessary conditions for spouses to exercise this right, especially when the bond was formalized outside of Spanish jurisdiction.

What the DGT has ruled

The advisory body has determined that spouses who are not legally separated have the power to opt for joint taxation, provided that all members of the family unit are taxpayers. A key point of the ruling is the method for proving said bond: the taxpayer may demonstrate the existence and legality of the marriage in accordance with Spanish law using any means of evidence that is admissible under the law.

This criterion is based on current regulations, specifically the provisions of the IRPF Law and the General Tax Law, allowing the accreditation not to be limited exclusively to documents issued by the Spanish Civil Registry, as long as the evidence is legally valid.

What it means for you

This ruling has direct relevance for two specific profiles:

• Foreign residents (expats): Those who have married abroad and reside in Spain will be able to access joint filing if they manage to prove the legality of their union through the appropriate means of evidence.
• Resident individuals: Spouses wishing to optimize their tax return may do so once the marital bond is duly proven to the Administration.

What should you do

For those taxpayers wishing to benefit from joint taxation, it is necessary to ensure that the documentation submitted to prove the marriage meets the requirements of legal validity. Since the ruling allows the use of any means of evidence admissible under the law, it is fundamental to have the necessary documentation certifying the validity of the marital bond. It is recommended to assess each particular situation to determine which means of evidence are most suitable according to the country where the marriage took place and the applicable regulations.