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A taxpayer with shared custody and an obligation to pay child maintenance asks whether they can apply both the minimum allowance for descendants and the special rules for maintenance payments under Articles 64 and 75 of the IRPF. The DGT rules that this is not possible, as the special regime only applies when the parent is not entitled to the minimum allowance for descendants.
This ruling clarifies the incompatibility between the minimum allowance for descendants and the special tax treatment for maintenance payments, limiting the tax benefits available to parents in shared custody arrangements.
The tax team reviews your specific situation.
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