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A taxpayer with joint custody inquires whether they can apply the special regime for child support payments. The DGT responds that, as they are entitled to the personal allowance for descendants (prorated), they cannot apply the special treatment provided in Articles 64 and 75 of the LIRPF.
Question posed: Application of the personal allowance for descendants and the special regime provided for in Articles 64 and 75 of the LIRPF, in the event that the taxpayer files the IRPF-2020 tax return individually, or opts to file it jointly with their daughters, taking into account that their former spouse will not be filing an IRPF-2020 tax return.
In cases of joint custody, either parent may opt for joint taxation. The entitlement to the personal allowance for descendants belongs to both parents, prorated in equal parts provided that the children do not have income exceeding 8,000 euros and do not declare income exceeding 1,800 euros. The special regime for child support annuities (Articles 64 and 75 LIRPF) is only applicable when the parents are not entitled to the personal allowance for descendants.
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