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Evidence of the Non-marital partnership - Circular Letter nº. 20.183 March 2016

  1. 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.
  2. 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”.
  3. 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.
  4. The circular letter clarifies that this procedure is not applicable to any period earlier than 1 January 2015.
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