Spouse´s Depts

A specific rule of liability applies to the payment of public and municipal taxes. According to this rule a married couple, individuals in registered partnership or jointly taxed cohabiting persons bear automatic surety for the payment of public and municipal taxes levied on each other.

The rule states that a jointly taxed spouse is liable for the payment of public and municipal taxes. The liability applies to debts formed in the years that the persons in question are jointly taxed, even though the persons in question are no longer jointly taxed.

It is permissible to use credits that are formed in other years of assessment to pay the debt.

If one of the couple has paid the tax liabilities of the other, the payer has the right, protected by law, of recourse from their spouse who incurred the debt.

The legal authority of the rule can be found in the 116th article of laws no. 90/2003 on Income Tax. Reference to this article is to be found in these laws and they apply to the respective taxes and duties:

  • 30th article of Act no. 4/1995 on Municipalities'' Sources of Income,
  • 1st article of Act no. 134/1993 on Industry Affairs Levies,
  • 6th paragraph of 5th article of Act no. 84/1997 on Agricultural Levies,
  • 3rd paragraph of 10th article of Act no. 125/1999 on Matters of the Elderly.