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V0725-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Minimum allowance for descendants cannot be applied if child support is paid by court order

A divorced father without shared custody asks whether he can apply the minimum allowance for descendants and disability deductions for his children. The DGT rules that, as he pays child support by court order, he must apply the regime for child support annuities but cannot claim the minimum allowance for descendants.

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2024-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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