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V0689-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

The calculation of withholdings for income from employment depends on the family situation and the entitlement to the minimum allowance for descendants

The DGT states that, lacking custody or guardianship, the worker must apply the regime of periodic child support payments but not the minimum for descendants when calculating tax withholding.

The question raised

Question raised: The type of withholding applicable.

The DGT's ruling

The parent who pays annual alimony payments by judicial decision and does not have custody or care (not even shared) must apply the regime for annual alimony payments, but not the minimum for descendants. Consequently, the children for whom alimony is paid do not count for the calculation of the withholding rate according to article 84 of the RIRPF. This criterion is based on the TEAC resolution of May 29, 2023.

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What is published here, applied to a company or a specific case. The first meeting is free.

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