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A taxpayer with shared custody asks whether they can apply the special tax treatment for child maintenance annuities (Articles 64 and 75 of the IRPF Law) for the period they do not live with their children. The Directorate General for Taxes (DGT) rules that this treatment is only applicable when the parents are not entitled to the personal allowance for descendants.
Question posed Given that alimony annuities are paid to children by judicial decision, and there is alternating cohabitation with the children during half of the tax period, and not being entitled to 50% of the minimum for descendants during the period of non-cohabitation, it is questioned whether the provisions of Articles 64 and 75 of the LIRPF are applicable to the 50% of the said alimony annuity corresponding to the period of non-cohabitation.
The special treatment for alimony annuities under Articles 64 and 75 of the LIRPF is only applicable when the parents are not entitled to the application of the minimum for descendants provided for in Article 58. In cases of shared custody, parents are entitled to the minimum for descendants prorated in equal parts, provided that the income and cohabitation requirements are met. Therefore, as they are entitled to the minimum, the special application of Articles 64 and 75 is not applicable.
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