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V0689-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

The calculation of withholdings for income from employment depends on the family situation and the entitlement to the minimum allowance for descendants

The DGT states that, lacking custody or guardianship, the worker must apply the regime of periodic child support payments but not the minimum for descendants when calculating tax withholding.

In 6 key points

How it affects those involved

Tax withholding is determined under periodic child support rules, not the minimum for descendants, for individuals without custody.

Lifecycle

2025-04-15PublishedPublished 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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