Limitaciones de la tributación conjunta en parejas de hecho con hijos comunes según la DGT
Planteamiento del caso y consulta a la DGT
La Dirección General de Tributos (DGT) ha resuelto, mediante la consulta vinculante V0368-25, de 20 de marzo de 2025, una cuestión sobre la posibilidad de tributar conjuntamente en el IRPF en un caso concreto: una pareja de hecho que convive con un hijo menor de edad en el mismo domicilio y todos ellos están empadronados allí.
La cuestión central es si, a falta de vínculo matrimonial, esta pareja puede formar una unidad familiar y, por tanto, optar por la tributación conjunta en el Impuesto sobre la Renta de las Personas Físicas (IRPF).
Requisitos legales de la unidad familiar en el IRPF
El análisis parte del artículo 82.1 de la Ley del IRPF (LIRPF), que define qué configuraciones familiares permiten la tributación conjunta. Este precepto establece dos tipos de unidad familiar:
1. La formada por cónyuges no separados legalmente, junto a:
- Los hijos menores, salvo que vivan independientes con consentimiento de los padres.
- Los hijos mayores incapacitados judicialmente y sujetos a patria potestad prorrogada o rehabilitada.
2. En los supuestos de separación legal o ausencia de vínculo matrimonial, se considera unidad familiar la formada por uno de los progenitores con todos los hijos que convivan con él, siempre que estos cumplan los requisitos mencionados.
Conclusión de la DGT sobre parejas de hecho
Tras examinar estos preceptos, la DGT concluye que las parejas de hecho no constituyen unidad familiar a efectos del IRPF, por lo que no pueden presentar una declaración conjunta como pareja.
Así, solo uno de los miembros de la pareja podrá formar unidad familiar con el hijo menor y, en consecuencia, presentar la declaración conjunta. El otro deberá declarar de forma individual, salvo que no esté obligado a declarar según el artículo 96 de la Ley del Impuesto sobre la Renta de las Personas Físicas LIRPF. En ese caso, si decide declarar voluntariamente, deberá hacerlo igualmente de forma individual.
Casos ilustrativos y aplicación práctica
Supongamos que el padre es quien presenta la declaración conjunta con el hijo. En ese caso, la madre (miembro de la pareja de hecho), si está obligada a declarar, deberá hacerlo de forma individual. Si no está obligada, pero opta por declarar, también deberá hacerlo de forma individual, sin poder incluirse en la unidad familiar ya conformada por padre e hijo.
Este criterio reafirma la imposibilidad de que ambos progenitores tributen conjuntamente si no están casados legalmente, aunque compartan domicilio y tengan un hijo común.
Relevancia del artículo 84.2.4.º de la LIRPF
La DGT también menciona el artículo 84.2.4.º de la LIRPF, que impide la aplicación de la reducción de 2.150 euros anuales por tributación conjunta cuando el contribuyente conviva con el padre o la madre de alguno de los hijos incluidos en su unidad familiar. Esta limitación se aplica aunque no exista matrimonio, como sucede en las parejas de hecho.
Por tanto, si uno de los progenitores declara de forma conjunta con el hijo, pero convive con el otro progenitor (aunque sin estar casados), no podrá aplicarse dicha reducción.
Consulta o descarga la consulta vinculante aquí
Haz clic aquí para descargar la consulta vinculante V0368-25 de 20 de marzo de 2025. Tributación Conjunta CV
En resumen…
La resolución aclara que la unión de hecho no se equipara al matrimonio a efectos fiscales, lo que limita la posibilidad de tributación conjunta en el IRPF. Aunque haya convivencia estable y un hijo en común, solo uno de los miembros de la pareja podrá formar unidad familiar con el menor. Además, la reducción por tributación conjunta se restringe si hay convivencia con el otro progenitor.
Esta interpretación normativa reafirma la necesidad de un vínculo matrimonial para optar a determinados beneficios fiscales, marcando una diferencia significativa entre matrimonios y parejas de hecho en el ámbito tributario.
¿Necesitas información o asesoramiento fiscal o tributario? ¿Tienes dudas sobre cómo has de hacer tus declaraciones o las de tu empresa? En Moya&Emery podemos ayudarte
¿Quieres más información? Puedes leer entradas anteriores sobre impuestos, fiscalidad y tributación aquí y la declaración del impuesto sobre sociedades pero sobre todo no lo dudes y ponte en contacto con Moya&Emery ante cualquier duda o necesidad al respecto.
Llámanos para concertar cita o envía un correo a info@moyaemery.com y nos pondremos en contacto contigo.
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