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V1195-21 ·30 April 2021 ·consulta-vinculante Medium impact
Tax

In joint custody, the personal allowance for descendants is prorated and the special regime for child support does not apply

A taxpayer with joint custody inquires whether they can apply the special regime for child support payments. The DGT responds that, as they are entitled to the personal allowance for descendants (prorated), they cannot apply the special treatment provided in Articles 64 and 75 of the LIRPF.

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2021-04-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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