| Registration requirements |
It is necessary to hold a wedding ceremony before a judge, a notary or a religious authority, as well as comply with a series of legal requirements, such as the age of majority, the absence of legal impediments, etc., as well as initiating a marriage file. |
It can be registered before the City Council or before a notary by meeting certain requirements, such as cohabitation in the same domicile for a determined period of time. |
| Rights and obligations |
Spouses have a series of rights and obligations established by law, such as the right to share assets, the obligation to maintain fidelity, the education of children, etc. |
De facto partnership has fewer rights and obligations than spouses, although they can freely agree on the conditions of their union, such as the management of common assets, separation of assets, etc. |
| Taxes and Social Security |
Spouses have the right to file taxes jointly and to benefit from certain tax deductions and Social Security benefits, such as the widow's pension, etc. |
De facto partnership does not have the right to file taxes jointly nor to benefit from certain Social Security benefits, although they can access certain tax deductions and other benefits depending on the autonomous community where they reside. |
| Economic regime |
The regime is defined by law:
Community property or separation of assets, according to the autonomous community, although it can be modified. |
There is no economic regime because the autonomy of will prevails. In the absence of express agreements, the judge will examine if there are tacit agreements. |
| Successions |
The surviving spouse will receive by law the usufruct of one third of the assets (there are special regional provisions).
Marriage can benefit from tax deductions provided for in the Inheritance Tax Law (there are differences according to the autonomous communities). |
In most autonomous communities, they do not have the right to inherit, so if they want to leave something it is essential to grant a will.
Only the Balearic Islands, Catalonia, Navarre and the Basque Country have a system of equalization, and in tax matters not all autonomous communities equate it to marriage. |
|
|
|
| Donations |
Marriage has regional tax exemptions. |
De facto partnership does not have regional tax exemptions, as a general rule. |
| Breakup of the partnership or death and compensatory pension or widow's pension |
In case of breakdown of the marriage, or the death of one of them, the other spouse may request the compensatory pension (if they are entitled to it) or the widow's pension. |
Aragon, the Balearic Islands, Cantabria, Catalonia, Extremadura, Navarre and the Basque Country regulate a compensatory pension for the most disadvantaged member due to the separation, or for the surviving one, provided that their union has been recorded in a public deed. With some requirements, they may be recognized a widow's pension. |
