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V0111-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Custodial parent applies descendant minimum; non-custodial parent may choose between said minimum or child support annuities

A query was raised regarding how parents should apply tax minimums and child support annuities following a separation involving sole custody. The DGT clarifies that the custodial parent applies the minimum for descendants, while the non-custodial parent may choose between the (prorated) minimum or the child support annuity regime.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of child support and descendant allowances for separated parents, providing certainty on the choice between the standard minimum and the annuity regime for non-custodial parents.

Lifecycle

2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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