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V0313-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Alimony annuity regime not applicable if entitled to descendant minimum tax relief

A mother with shared custody asks whether she can apply the alimony annuity regime for the period her child does not live with her. The DGT rules that, as she is entitled to the descendant minimum (pro-rated), she cannot apply the special provisions of Articles 64 and 75 of the LIRPF.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers receiving the pro-rated descendant minimum cannot opt for the specific tax treatment of alimony annuities, limiting certain tax deduction options for shared custody arrangements.

Lifecycle

2022-02-18PublishedPublished 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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