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V1367-14 21 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Minimum allowance for descendants applies to the parent with custody or is apportioned if shared

A judicially separated taxpayer has enquired about the application of the minimum allowance for descendants regarding one child. The DGT clarifies that the right to this allowance depends on cohabitation and legal custody.

The question raised

Application of the minimum amount per descendants.

The DGT's ruling

In cases of separation, the minimum amount per descendant corresponds to the parent who has custody, as they are the one cohabiting with the child. If custody is shared, the minimum shall be prorated in equal parts between the parents. In this latter case, if one parent does not apply the minimum, the other cannot apply it in its entirety.

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