Option to submit separate tax return

In terms of Article 49A of the Income Tax Act, a married couple has the option to submit a separate tax return. The office of the Commissioner for Revenue has recently published Guidelines in relation to this.

A married couple, where both spouses are living together, has the option to submit a separate tax return and may do so if either of the following conditions are met:

1. Each spouse must derive income subject to tax under either of the following income streams:

A) Gains or profits from any trade, business, profession or vocation

B) Gains or profits from any employment or office, excluding fees derived from the holding of an office of a director

C) Any pension, received for past employment


2. The spouses have entered into a public deed outlining that the property they acquire during their marriage is governed by the system of separate property or community of residue with separate administration as provided in Article 1237(2) of the Civil Code, or the equivalent if entered into abroad.

The election shall apply with respect of the year of assessment commencing on 1 January of the year immediately following that in which the election is made.

More details about this (including how certain tax deductions can be split and how this works vis-à-vis tax credits and losses) can be found on the guidelines.

The application may be submitted through the CFR log in portal.

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Separate tax return guidelines