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A parent inquired whether they were entitled to the personal allowance for children after obtaining joint custody of their daughters in 2017, despite the mother appealing the ruling. The DGT ruled that, as the joint custody sentence remained effective as of 31 December, the allowance must be shared pro-rata between both parents if the children have low income.
Question posed - Whether they are entitled to the application of the minimum allowance for descendants regarding their two daughters in the 2017 Personal Income Tax (IRPF) return.
In cases of joint custody, either parent may opt for joint taxation with the children. If both parents are entitled to the minimum allowance for descendants, the amount shall be prorated equally between them. However, if the descendant files a joint tax return with one parent and has income exceeding 1,800 euros, only that parent shall benefit from the minimum allowance for said descendant.
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