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V1138-24 23 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

The annual child support deduction cannot be applied if the taxpayer is entitled to the minimum allowance for descendants

A query was raised regarding whether the annual child support deduction regime can be applied in cases of joint custody, where one parent pays a percentage of expenses. The Directorate-General for Taxes (DGT) ruled that there is an incompatibility between these two tax benefits.

The question raised

Whether in cases of shared custody established by judicial sentence, where the judge has determined that one spouse will pay 90% of the children's expenses and the other spouse the remaining 10%, it is possible to apply the alimony annuity regime to said payments in the Personal Income Tax (IRPF) return.

The DGT's ruling

Parents with shared custody have the right to the minimum for descendants, prorated in equal parts. By exercising this right, they cannot apply the special provisions of Articles 64 and 75 of the Personal Income Tax Law (LIRPF) regarding alimony annuities. The annuity regime is only applicable when the parents do not have the right to the minimum for descendants.

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