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Fiscal situation

The Spanish Tax Administration recognizes two forms of family units:

  • Married couples (with or without children) and
  • Non-married couples or legally separated fathers or mothers who live with the children

Domestic partners cannot file a joint declaration, as married couples can.


For de facto couples it is very important to make a testament, if they want to make sure that the surviving partner will be the heir. The surviving partner is not a forced heir, like in the case of married couples.

Rental Contracts

If one partner of a domestic partnership dies, the surviving partner can be subrogated in the contract. Proof must be provided that the partnership has existed for at least two years, for example by the certificate of inscription in the Registry of De facto Couples.

Work leave arrangements

Domestic partnerships can take advantage of work leave arrangements for marriage or registration as a domestic partnership, if the collective agreement of the respective sector recognizes this.

Public Employment Service

If the domestic partnership comprises common children under 26 years disabled older ones or adopted minors, the unemployed partner can take advantage of unemployment benefits based on the condition that the total family income, divided by the number of family members, does not exceed 75 % of the minimum wage.

Compensatory pension

Article 97 of the Civil Code, which regulates the right to a compensatory pension in case of breakup, only applies to married couples. For domestic partnerships does not exist a state law in Spain. If the partners have not made a corresponding agreement, de facto couples in general have no right to such pension. However, there is the possibility to claim for a compensation for “unfair enrichment” in the event that one partner has put his professional interests behind for the benefit of the family and the other partner has developed professionally and thus financially during this time. For this, the following requirements must be met:

  • the income/wealth of the working partner has increased in the time of partnership,
  • the partner claiming for the compensatory pension became correlatively impoverished,
  • there is no reason which justifies the enrichment


Regarding children, there is no difference to the rights and obligations of married couples. If the domestic partnership breaks, the same laws apply regarding custody, visitation rules, pensions and inheritance rights for the children.


Art. 9 of the Andalusia Partnership Act (5/2002, 16 September) establish that members of partnerships may jointly begin, before the Administration of the Andalusia Autonomous Communities government, procedures to temporarily or permanently take children in care, and factorFor the purposes of the provisions of article 33 of Law 1/1998, of April 20, – 17 of the Rights and the Attention to the Minor, in relation to the criteria of assessment of suitability applied in said procedures under no circumstances may the opinion or sexual tendency of the members be used as a discriminating factor.

Widow’s pension

The Spanish Social Security recognizes the right of a widow pension; however, the relationship must have been inscribed in the Registry at least two years before the death and the couple must have lived together permanently at least five years.

Furthermore, the income during the calendar year prior to death does not reach 50% of the sum of the income of the surviving. In case of non-existence of common children, the percentage is 25%. When the income of the survivor is less than 1.5 times the amount of the minimum interprofessional wage in force at the time of death. This requirement must be met at the said time of death and during the period of its perception You will also receive a pension as a widow if your income is less than 1,5 times the Minimum Interprofessional Wage in force at the time of death. This limit is increased by 0.5 times the amount of the current minimum interprofessional salary, for each common child entitled to the orphan’s pension living with the survivor.


Also, the partner will be entitled to health care if one of the members have rights to the social security, provided that the partnership exists for one year (to be proven by registry’s inscription certificate).

If the prior written consent of a patient is necessary for the performance of a health intervention and the latter is not qualified to make decisions, the members of the de facto couple will have the right that the health legislation recognizes to the relatives and relatives of the users of the public health system of Andalusia.

Senior residences

Domestic partnerships can apply for the common entry into a senior residence of the Andalusian Public Administration and will have, when their entry has been agreed, rooms shared exclusively by them.