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A taxpayer with shared custody asks whether they can apply the minimum allowance for descendants and, simultaneously, the special regime for child support. The DGT responds that the special treatment under Articles 64 and 75 is only applicable when the parent is not entitled to the minimum allowance for descendants.
Question posed: Whether, in the event of a judicial ruling attributing shared custody of a common minor child, and in addition to child support paid by the father for the benefit of his child, the father may apply the minimum allowance for descendants (50%) and, at the same time, the special regime provided for in Articles 64 and 75 of the LIRPF.
In cases of shared custody, the right to the minimum allowance for descendants is prorated in equal parts between the parents, provided that the requirements regarding cohabitation and the child's income are met. The special regime for child support annuities (Articles 64 and 75 of the LIRPF) only applies when the parents are not entitled to apply the minimum allowance for descendants. Therefore, if the parent is entitled to the prorated minimum, they cannot apply the special regime.
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