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V2138-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Pro-rata allocation of personal allowance for children applicable in joint custody cases

A parent inquired whether they were entitled to the personal allowance for children after obtaining joint custody of their daughters in 2017, despite the mother appealing the ruling. The DGT ruled that, as the joint custody sentence remained effective as of 31 December, the allowance must be shared pro-rata between both parents if the children have low income.

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2018-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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