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V2493-15 ·5 August 2015 ·consulta-vinculante Medium impact
Tax

The personal allowance for descendants applies to the person with custody on the tax accrual date

A query was raised regarding whether the personal allowance for descendants can be applied following a court order for provisional separation measures. The Directorate General of Taxes (DGT) ruled that the civil status remains married and that the allowance belongs to the person holding custody on the date the tax accrues.

In 6 key points

How it affects those involved

This ruling clarifies that provisional judicial measures regarding separation do not alter civil status for tax purposes and that custody at the time of tax accrual determines eligibility for the descendant allowance.

Lifecycle

2015-08-05PublishedPublished 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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