Doctrine by topic · DGT Observatory

Matrimonial Bond: 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 16 rulings · 2015–2025

Current position

De facto couples without a matrimonial bond do not constitute a family unit for IRPF (Personal Income Tax). Only one of the parents can form a family unit with the children for joint tax returns. The other member of the couple must file their return individually, regardless of whether they have an obligation to file or not.

The DGT's position has remained constant over time regarding the impossibility of joint taxation for de facto couples. Rulings confirm that the family unit in the absence of marriage is limited to the relationship between one parent and their cohabiting children. No doctrinal changes are observed in the analyzed sequence.

Analysis based on 16 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16
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
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
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
V0687-16 19 Feb 2016

Affinity relationship ends upon death of spouse, resulting in stranger status

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentesco por afinidadvínculo matrimonialextinción del parentescogrupo IVextraño LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.aLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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