Couples: should income be declared jointly?

Married and PACS couples in principle have no choice: they are subject to joint taxation, both for income tax and for property wealth tax (IFI).

The only departure from this rule concerns the year of the marriage or the PACS: the spouses - unless they were previously in a PACS together - as well as the PACS partners can choose to file separate declarations relating to all of their income from the year of marriage or Pacs.

There are a few specific situations for which the general tax code provides for separate taxation of married and PACS couples.

This is not an option but an obligation.

The first is aimed at spouses or partners of PACS separated from property as well as married couples under the regime of participation in acquests.

They must file separate returns (income tax and IFI) if they do not live together.

These two conditions - separation of property and absence of common life...

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