According to the law, living in a de facto union refers to the situation where “two people, regardless of gender, live in conditions similar to those of spouses for more than two years.”
For a de facto union to be proven, both members of the couple must be at least 18 years old at the time of formalizing the union.
Since 2016, the Tax Authority allows couples who do not share the same fiscal domicile to submit their IRS declaration jointly, provided they present a series of documents to attest to this situation:
- A statement from the Parish Council.
- A declaration of commitment of honor signed by both members of the couple, certifying that they have been living together for more than two years.
- A copy of the birth certificate of each member of the couple (to prove that neither has been married before).
What are the rights of de facto partners?
- They have the right to take holidays at the same time if they work for the same company (private or public).
- They have the same rights as a married couple regarding the approval of days off and absences from work.
- They can file their IRS declaration jointly (if this is the most advantageous option for the household).
- In the event of the partner’s death, they have the right to continue living in the family home (if the home is rented, they may succeed the partner as the contract holder).
- The children of parents living in a de facto union are equated with children of married parents, and therefore, have the same rights.
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