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A query was raised regarding whether, in a joint custody arrangement involving shared expenses, the tax treatment for child maintenance annuities can be applied. The Directorate General of Taxes (DGT) ruled that, under joint custody, both parents are entitled to a pro-rated personal allowance for descendants, which precludes the application of the special provisions set out in Articles 64 and 75 of the Personal Income Tax Law (LIRPF).
This ruling clarifies that joint custody arrangements require the proportional distribution of tax allowances for children, preventing parents from claiming specific child maintenance tax benefits that would otherwise alter their taxable base.
The tax team reviews your specific situation.
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