Two forms of cohabitation, different rules
In Spain two legal frameworks exist for formalising a relationship: marriage and civil partnership (pareja de hecho). Although daily life looks similar, the legal and tax consequences differ greatly. Choosing one over the other has implications for taxes, inheritance, pensions and nationality rights.
Marriage is regulated nationally by the Civil Code (articles 42 to 107). Civil partnerships, by contrast, lack a single national law. Each autonomous community has passed its own legislation, creating 17 different regimes with varying requirements and effects.
Rights comparison: summary table
| Aspect | Marriage | Civil partnership |
|---|---|---|
| Regulation | National (Civil Code) | Regional (17 different laws) |
| Joint income tax | Yes, joint filing allowed | Not permitted |
| Intestate inheritance | Spouse inherits usufruct of the improvement third | No rights in most regions |
| Inheritance tax | Allowances in all regions | Allowances only in some regions |
| Survivor pension | Proving the marital bond suffices | 5 years of cohabitation + lower income requirement |
| Health coverage | Automatic as beneficiary | Automatic (same conditions) |
| Nationality by residence | 1 year of residence after marriage | No reduction in the waiting period |
| Dissolution | Judicial divorce | Unilateral declaration in most regions |
Income tax: the most visible difference
Married couples can opt for joint income tax filing. This benefits couples where one partner has low or no income, because a reduction of 3,400 euros applies to the tax base.
Civil partners do not have this option. Each partner files individually, without exceptions. It does not matter if they have been registered for 20 years: the tax authority does not recognise joint filing for unmarried couples. In families with children where one parent does not work, the difference can exceed 1,500 euros per year.
Inheritance tax: the great regional disparity
This is where the difference between regions becomes most evident. Some communities treat registered civil partners the same as spouses for inheritance tax purposes. Others do not.
Regions that equalise. Madrid, Andalusia, Valencia, Catalonia, Aragon, Navarra and the Basque Country grant registered civil partners the same allowances as spouses. In Madrid, with a 99% discount, the practical difference is minimal.
Regions that do not equalise or do so partially. Castilla-La Mancha, Extremadura, Murcia and others do not apply the same reductions to civil partners. In these cases, the surviving partner may pay thousands of euros more in tax than if they had been married.
If your region does not equalise both figures, marrying before a foreseeable death has a direct tax impact. This is a decision that warrants notarial advice.
Inheritance without a will: intestate succession
If one partner dies without a will, the difference is notable. The surviving spouse has the right to usufruct of the improvement third (article 834 of the Civil Code). If there are no descendants or ascendants, the spouse inherits everything.
The surviving civil partner has no inheritance rights in most communities. In Catalonia, the surviving cohabitant can claim a quarter of the estate if they lack resources (the "widow's quarter", article 452-1 of the Catalan Civil Code). In Navarra, the cohabitant has usufruct rights similar to a spouse. But in most regions under common law, the civil partner inherits nothing.
The most direct solution is to make a will. A notarial will costs between 40 and 60 euros and allows you to leave the cohabitant the freely disposable portion of the estate.
Survivor pension
The surviving spouse is entitled to a survivor pension by proving the marital bond. For civil partners, the requirements are stricter under article 221 of the consolidated text of the General Social Security Act:
- Minimum 5 years of uninterrupted cohabitation.
- Registration in the civil partnership registry at least 2 years before the death.
- The survivor's income must not exceed 50% of the couple's total income, or 25% if there are no common children.
If these requirements are not met, there is no pension. In marriage, proving the bond suffices; there is no income requirement or minimum cohabitation period.
Nationality through marriage
A foreign citizen married to a Spanish national can apply for nationality after 1 year of legal residence in Spain (article 22.2 of the Civil Code). This is a significant reduction from the general 10-year period (or 2 years for Latin Americans).
A civil partnership does not grant this reduction. The foreign partner must meet the general residence period. It also does not automatically generate the right to a residence card as a family member of an EU citizen, although in practice cohabitation can be documented before the immigration office.
Variations by autonomous community
Each region regulates civil partnerships under its own law. Registration requirements vary:
- Catalonia: Law 25/2010 on Book Two of the Civil Code. Two years of cohabitation or having a common child suffices. Grants inheritance rights to the cohabitant.
- Basque Country: Law 2/2003. Requires registration in the Civil Partnership Registry. Tax equalisation with spouses.
- Navarra: Regional Law 6/2000. Grants inheritance rights similar to those of a spouse.
- Aragon: Legislative Decree 1/2011. Minimum 2 years of cohabitation or common child. Tax equalisation.
- Madrid: Law 11/2001. Minimum 12 months of cohabitation. Tax equalisation for Inheritance and Gift Tax.
- Andalusia: Law 5/2002. Two years of cohabitation or common child. Tax equalisation.
- Valencia: Law 5/2012. Registration in the regional registry. Tax equalisation.
Before registering, check your region's legislation. The legal effects are not the same everywhere.
When each option is better
There is no universal answer. The choice depends on your specific situation:
Marriage is better if: one partner does not work (joint tax filing), you live in a region that does not equalise civil partners for inheritance tax, your partner is foreign and needs nationality, or you do not want to depend on cohabitation requirements for the survivor pension.
A civil partnership is better if: you live in a region with full tax equalisation, you want simpler dissolution (no judicial divorce), or you prefer to avoid the default marital property regime (community of property under common law).
In both cases, making a will eliminates most inheritance problems. And a regulatory agreement (for marriages) or a cohabitation pact (for civil partnerships) allows anticipating the financial effects of a possible break-up.
Online formalisation
At Notaria Online we process civil partnership registrations by video conference. We also advise on the tax and inheritance implications specific to your autonomous community.