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A query was raised regarding how parents should apply tax minimums and child support annuities following a separation involving sole custody. The DGT clarifies that the custodial parent applies the minimum for descendants, while the non-custodial parent may choose between the (prorated) minimum or the child support annuity regime.
Question posed: In the event of separation between parents with minor children in common, and with a judgment granting custody to one parent and the obligation to pay child support to the other parent, the custodial parent shall apply the entirety of the minimum for descendants, and the non-custodial parent shall apply the alimony annuity regime.
The parent with custody may apply the minimum for descendants due to cohabitation with the children, without being able to apply the special rules for alimony annuities. The non-custodial parent, who provides alimony by judicial resolution, may opt to apply the minimum for descendants (which shall be prorated in equal parts between the parents) or the treatment of alimony annuities under Articles 64 and 75 of the LIRPF.
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