Evidence of the Non-marital partnership - Circular Letter nº. 20.183 March 2016
- This Circular Letter harmonizes the procedure of evidence of the existence of a non-marital partnership for the purposes of the IRS, when the identic tax residence of the taxable persons is not evidenced in the register for a minimum of two years.
- In accordance with article 14/2 of the CIRS “the existence of identic tax residence of the taxable persons for the period required by law for the verification of the preconditions concerning the non-marital partnership and during the tax period implies the assumption that a non-marital partnership exists when it is invoked by the taxable persons”.
- In cases where the identic tax residence is not verified, the evidence of the non-marital partnership may be given in any legal means, particularly in relation to the minimum duration period of the non-marital partnership. If the evidence is given in a statement of the competent parish council, a sworn statement of the taxpayers confirming that they are an unmarried couple shall be added. An integral copy of the birth certificates shall also be added.
- The circular letter clarifies that this procedure is not applicable to any period earlier than 1 January 2015.