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V1740-20 2 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Special provisions for food expenses may apply if judicial obligation exists

A parent asked whether they could continue applying the special provisions for food allowances for their 23- and 25-year-old children. The DGT responds that such provisions may be applied as long as there is a judicial obligation to provide food, regardless of the child's age.

The question raised

Question raised: A divorced father is paying child support to his children by judicial decision. He has two children, aged 23 and 25, who live with their mother, and both are employed. The question is raised as to how long the father may apply the special regime provided for in Articles 64 and 75 of the LIRPF, and whether there is an age limit for the children or a maximum limit on the income obtained by the children to be able to apply said regime.

The DGT's ruling

Parents who do not live with their children but pay child support by judicial resolution may choose between applying the minimum for descendants or the special regime provided for in Articles 64 and 75 of the LIRPF. If the minimum for descendants is chosen, it shall be prorated in equal parts between the parents. The right to apply the special regime for child support persists as long as the legal obligation to provide it exists, which does not cease upon reaching a certain age, but rather due to causes such as the child being able to practice a trade or profession.

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