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V1253-20 5 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Parent with custody may claim child dependency allowance

A mother with custody of her child asks whether she can claim the child dependency allowance. The DGT responds that, as she lives with the child, she is entitled to the child dependency allowance and not the annual child support allowance.

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 who has custody of the children may apply the minimum for descendants as they are the person with whom the children reside. In this case, they may not apply the special rules for alimony annuities under Articles 64 and 75 of the Personal Income Tax Law (LIRPF). The parent who does not reside with the children but provides maintenance may choose between the minimum for descendants (prorated in equal parts) or the treatment of alimony annuities.

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