Doctrine by topic · DGT Observatory

Spouses: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2021

Current position

The family unit for joint taxation is composed of spouses who are not legally separated and their minor children. This option must encompass all members of the family unit, and all must be taxpayers. The composition of the unit is determined according to the situation existing on December 31.

The DGT's position has remained constant over time. Consultations repeatedly confirm the composition of the family unit and the requirement that the joint taxation option must include all its members.

Analysis based on 8 of 8 rulings with a stated position. Updated 2 October 2026.

Rulings on this topic

8
V1174-21 29 Apr 2021

Spouses not legally separated may opt for joint IRPF tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarcónyugesseparación legalcontribuyente LIRPF — Ley 35/2006 del IRPF art. 82LIRPF — Ley 35/2006 del IRPF art. 83
Affects CompanyExpat · Non-residentIndividual
V1169-16 22 Mar 2016

Joint tax returns possible with a spouse declared judicially incapacitated

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarincapacidad judicialcónyugespatria potestad LIRPF — Ley 35/2006 del IRPF art. 82.1LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2323-15 23 Jul 2015

Unmarried spouses may opt for joint taxation in Personal Income Tax (IRPF)

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarcónyugescontribuyenterendimientos del capital inmobiliario LIRPF — Ley 35/2006 del IRPF art. 82LIRPF — Ley 35/2006 del IRPF art. 83
Affects CompanyExpat · Non-residentIndividual

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