Skip to content
Back to index
V1252-20 5 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Parent with custody entitled to child's minimum, not maintenance

A mother with custody asks if she can claim the full child's minimum. The DGT states that, as she lives with the child, she is entitled to the child's minimum, not annual maintenance payments.

The question raised

Whether the minimum for descendants may be applied in its entirety (100%) in the 2019 Personal Income Tax (IRPF) return.

The DGT's ruling

The parent with custody may apply the minimum for descendants due to cohabitation with the child. They may not apply the special provisions of Articles 64 and 75 of the Personal Income Tax Law (LIRPF) regarding alimony annuities. The parent who does not cohabit but pays alimony may choose between the minimum for descendants (prorated in equal parts between parents) or the treatment of alimony annuities.

Book your free first meeting