Doctrine by topic · DGT Observatory

De Facto Couples: 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 19 rulings · 2014–2026

Current position

De facto couples do not constitute a family unit for joint taxation under IRPF (Personal Income Tax). Only one of the parents can form a family unit with the children to file a joint tax return, depending on the actual cohabitation of the minors. The other member of the couple must file individually and cannot include their partner's income in their tax return.

The DGT's position remains constant in its refusal to recognize family unity in de facto couples. Throughout the rulings, it has been reiterated that only one parent can opt for joint taxation with the children and that de facto separation does not automatically equate the legal consequences of matrimonial separation.

Turning points

  1. V3073-16

    Establishes that de facto couples do not constitute a family unit for joint taxation and that the 2,150 euro reduction is not applicable if cohabiting with the parent of the children.

  2. V1231-26

    Clarifies that the separation of a de facto couple is not automatically equated to matrimonial separation and that, in order to exempt residence periods, a change of address must be required.

Analysis based on 18 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V0368-25 20 Mar 2025

Co-habiting couples cannot file joint tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
unidad familiardeclaración conjuntapareja de hechovínculo matrimonialdeclaración individual LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 84.2.4º
Affects CompanyExpat · Non-residentIndividual
V1965-19 25 Jul 2019

Only one parent may file a joint tax return with all minor children

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarpareja de hechodeclaración individualhijos menores LIRPF — Ley 35/2006 del IRPF art. 82LIRPF — Ley 35/2006 del IRPF art. 83
Affects CompanyExpat · Non-residentIndividual
V1226-17 18 May 2017

Reinvestment exemption for primary residence requires mandatory change of domicile

SG de Impuestos sobre la Renta de las Personas Físicas
vivienda habitualexención por reinversiónganancia patrimonialpareja de hechocambio de domicilio LIRPF — Ley 35/2006 del IRPF art. 38LIRPF — Ley 35/2006 del IRPF art. disposición adicional vigésima tercera
Affects CompanyExpat · Non-residentIndividual
V3073-16 4 Jul 2016

Civil partners cannot file joint income tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarpareja de hechovínculo matrimonialreducción por descendientes LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 84.2.4º
Affects CompanyExpat · Non-residentIndividual
V2601-16 13 Jun 2016

Civil partners cannot file joint income tax returns with each other

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarpareja de hechoreducción por descendientesconvivencia LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 84.2.4º
Affects CompanyExpat · Non-residentIndividual
V2597-16 13 Jun 2016

Civil partners cannot file joint income tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarpareja de hechomínimo por descendientesprorrateo LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual

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