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V1808-18 21 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Possibility of claiming minimum for descendants, alimentary allowances or home deduction after divorce

A divorced taxpayer asks whether they can claim the minimum for descendants, alimentary allowances, or home deduction in their 2017 tax return. The DGT confirms that the taxpayer may choose between the minimum for descendants (prorated) or the treatment of alimentary allowances, and retains the right to claim the home deduction.

The question raised

Whether in their 2017 Personal Income Tax return, the minimum for descendants corresponding to their youngest daughter may be applied and, where applicable, the special provisions provided for in Articles 64 and 75 of the LIRPF, as well as whether they may claim the deduction for amounts paid for the loan intended for the acquisition of the primary residence, taking into account that they have claimed said deduction since the year 2009.

The DGT's ruling

The parent who does not have custody but pays child support may opt for the minimum for descendants (provided that cohabitation is assimilated due to economic dependency) or for the special provision for annuities for child support. The minimum for descendants shall be prorated in equal parts between the parents. Regarding the dwelling, the taxpayer retains the right to the deduction for investment in the primary residence if they maintain ownership and the dwelling remains the residence of the common children.

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