(a) In the case of individual taxpayers, for purposes of the provisions of this part, the taxpayer shall be subject to taxation under one of the following categories:
(1) Individual taxpayer. — For purposes of this part, an individual shall be considered an “individual taxpayer” if at the close of his/her taxable year:
(A) Is unmarried, whether because he/she has never been married, he/she is a widower or widow or divorced; or
(B) is married, but before the celebration of the marriage he/she has entered into a prenuptial agreement that expressly provides for the division of assets, or
(C) is married, but separated from his/her spouse. An individual shall be deemed to be separated from his/her spouse if at the close of the taxable year he/she were not living with his/her spouse, and during an uninterrupted period of twelve (12) months including the close date for the taxable year, he/she was not living under the same roof with his/her spouse uninterruptedly for one hundred eighty-three (183) days.
(2) Married individual. — The term “married individual” includes couples that have celebrated their marriage in accordance with the Civil Code of Puerto Rico or who are treated as married couples under the body of laws of Puerto Rico. Those spouses that, before the celebration of their marriage executed a prenuptial agreement, expressly providing that the marital property regime is the full division of assets, shall pay taxes each individually as single taxpayer for purposes of the provisions of this part.
(3) Married individual filing a separate return. — The term “married individual filing a separate return” includes those spouses entitled to file as married individuals as provided in clause (2) of this subsection, who elect to file separate returns. In these cases, spouses shall determine their income as provided in § 30063(a) of this title.
(b) For purposes of determining the personal status of an individual for a taxable year, such determination shall be made at the close of his/her taxable year; Provided, That in the case one of the spouses dies during such taxable year, such determination shall be made as of the date of death.
History —Jan. 31, 2011, No. 1, § 1010.03, retroactive to Jan. 1, 2011.