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V1373-25 21 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Incompatibility between minimum child allowance and alimentary annuities in shared custody cases

A parent with shared custody asks whether they can claim alimentary annuities for expenses paid beyond those to the other parent. The DGT responds that, having custody, the parent is entitled to the minimum child allowance, which is incompatible with the annuity regime.

The question raised

Cuestión planteada - Si respecto a la cantidad pagada por el padre que excede de la cuantía que paga la madre, puede el padre aplicar el régimen de anualidades por alimentos.

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