Many regions of Spain offer improved access to fiscal benefits for those who are in ‘common-law relationships’ and have registered as a ‘pareja de hecho’, as it is known in Spanish.
The benefits include reductions in inheritance tax as well as access to lower property acquisition taxes.
Lately, this possibility has become important still, from a residency point of view, as it is possible to obtain residency in those situations were a couple can be demonstrated to have been living together as a ‘pareja de hecho’ but only one has official residency in Spain.