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V1138-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

The annual child support deduction cannot be applied if the taxpayer is entitled to the minimum allowance for descendants

A query was raised regarding whether the annual child support deduction regime can be applied in cases of joint custody, where one parent pays a percentage of expenses. The Directorate-General for Taxes (DGT) ruled that there is an incompatibility between these two tax benefits.

In 6 key points

How it affects those involved

This ruling clarifies that taxpayers cannot simultaneously benefit from both the minimum allowance for descendants and the annual child support deduction, preventing double taxation benefits for the same dependents.

Lifecycle

2024-05-23PublishedPublished 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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