Doctrine by topic · DGT Observatory

Legal Separation: DGT doctrinal evolution

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

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Settled doctrine High confidence 21 rulings · 2014–2025

Current position

Civil status for Personal Income Tax (IRPF) is determined by legal separation, which requires a final judgment or an agreement before a notary or judicial secretary. In cases of joint custody, either parent may opt for joint taxation, but it is not possible for each to file a joint return with a different child. The family unit is determined according to the situation as of December 31, and no one can be part of two family units simultaneously.

The DGT's position remains stable regarding the definition of the family unit and the impossibility of duplicating membership in different units. It has been specified that de facto separation does not break the family unit, requiring legal effects through a judgment or public deed. Likewise, it has been clarified that in joint custody, the option for joint taxation is exclusive to one of the parents.

Turning points

  1. V5418-16

    Clarifies that de facto separation does not break the family unit, with legal separation being the only one that allows for its dissolution.

  2. V0963-19

    Establishes that in joint custody, it is not possible for each parent to file a joint return with a different child.

Analysis based on 19 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21
V1509-23 2 Jun 2023

Single-parent family tax reduction of €2,150 applicable to joint tax returns

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiar monoparentalguarda y custodia compartidareducción de la base imponibleseparación legal LIRPF — Ley 35/2006 del IRPF art. 82LIRPF — Ley 35/2006 del IRPF art. 84.2.4
Affects CompanyExpat · Non-residentIndividual
V3015-21 3 Dec 2021

In joint custody arrangements, either parent may opt for joint taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodia compartidaunidad familiardevengo del impuestoseparación legal LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 82.2
Affects CompanyExpat · Non-residentIndividual
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
V1085-21 23 Apr 2021

In joint custody arrangements, either parent may opt for joint taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodia compartidaunidad familiardevengo del impuestoseparación legal LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 82.2
Affects CompanyExpat · Non-residentIndividual
V2382-19 11 Sept 2019

Spouses not legally separated may opt for joint or individual taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarmínimo por descendientesseparación legalprorrateo de mínimos LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual
V0963-19 7 May 2019

Parents cannot each file joint tax returns with a different child

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarguarda y custodia compartidaseparación legaldevengo del impuesto LIRPF — Ley 35/2006 del IRPF art. 82LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0698-19 28 Mar 2019

Legally separated spouses retain Group II status for Inheritance and Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
coeficiente multiplicadorgrupo de parentescoseparación legalvínculo matrimonialcuota tributaria LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20LISD — Ley 29/1987 de Sucesiones y Donaciones art. 22
Affects CompanyExpat · Non-residentIndividual
V0306-17 6 Feb 2017

Simultaneous joint taxation with a child and a new spouse is not permitted

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarguarda y custodiamínimo por descendientesdevengo del impuesto LIRPF — Ley 35/2006 del IRPF art. 58.1LIRPF — Ley 35/2006 del IRPF art. 61.2ª
Affects CompanyExpat · Non-residentIndividual
V3680-15 24 Nov 2015

Only one parent may file a joint tax return with children in shared custody

SG de Impuestos sobre la Renta de las Personas Físicas
declaración conjuntaunidad familiarguarda y custodia compartidaseparación legaltributación conjunta LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 82.2
Affects CompanyExpat · Non-residentIndividual
V3140-14 20 Nov 2014

Either parent in a joint custody arrangement may opt for joint tax filing

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarcustodia compartidaseparación legalhijos menores LIRPF — Ley 35/2006 del IRPF art. 82.1LIRPF — Ley 35/2006 del IRPF art. 82.2
Affects CompanyExpat · Non-residentIndividual

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