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V0313-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Alimony annuity regime not applicable if entitled to descendant minimum tax relief

A mother with shared custody asks whether she can apply the alimony annuity regime for the period her child does not live with her. The DGT rules that, as she is entitled to the descendant minimum (pro-rated), she cannot apply the special provisions of Articles 64 and 75 of the LIRPF.

The question raised

Whether the alimony annuity regime can be applied in their Personal Income Tax (IRPF) return for the period during which their child does not reside with them, taking into account the provisions, among others, of the judgment of the High Court of Justice of Andalusia, No. 1535/2020, dated October 8, 2020.

The DGT's ruling

The treatment of alimony annuities under Articles 64 and 75 of the Personal Income Tax Law (LIRPF) is only applicable when the parents are not entitled to the minimum allowance for descendants. In cases of joint custody, the minimum allowance for descendants is prorated in equal parts between both parents. Therefore, if the parent is entitled to said minimum allowance, they may not opt for the alimony annuity regime.

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