# Election for Spouses to Submit a Separate Tax Return

*Published: April 24, 2023 | Categories: Tax*

**UPDATE - **In the case of a married couple who are living together, any of the spouses may elect to submit a separate tax return if both spouses earn qualifying income or where the couple has a separation of assets agreement in place. The application for such an election is done online through the e-ID. A separate tax return can be availed of for the basis year in which an application is made.

Borg Galea & Associates would like to inform our clients that the Office of the Commissioner for Revenue issued a manual which explains such an election in more detail, to serve as guidance to taxpayers. The manual can be found [**here**.](https://cfr.gov.mt/en/inlandrevenue/legal-technical/Documents/Manual%20on%20how%20spouses%20may%20apply%20for%20a%20separate%20tax%20return.pdf) For more information, kindly contact us at: +356 2703 7012 or send an email to [**tax@borggalea.com**](mailto:tax@borggalea.com).