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A query was raised regarding whether, under a joint custody arrangement, it is possible to apply the personal allowance for descendants while simultaneously applying the principle of speciality for maintenance payments. The DGT ruled that, as the taxpayer is entitled to an apportioned allowance, the treatment provided for in Articles 64 and 75 of the LIRPF cannot be applied.
This ruling clarifies the tax treatment for taxpayers in joint custody arrangements, preventing the simultaneous application of apportioned allowances and specific maintenance payment deductions, thereby limiting tax relief options.
The tax team reviews your specific situation.
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