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V2229-20 30 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Shared custody excludes annual food payments but allows minimum for descendants

The DGT confirms that under shared custody, annual food payments do not apply, but the minimum payment for descendants can be prorated.

The question raised

In the event that a taxpayer has paid child support to their children from January to September of a year as established in a judicial judgment, and assuming that a judicial judgment modifying measures was issued during the year establishing joint custody of the minor children, thereby eliminating the obligation to pay child support, it is questioned whether said taxpayer can apply the special deduction regime provided for in Articles 64 and 75 of the LIRPF for the child support annuities paid to their children from January to September of the year, and, furthermore, apply the minimum deduction for descendants.

The DGT's ruling

If a judgment modifying measures exists establishing joint custody, the taxpayer cannot apply the special deductions for child support annuities under Articles 64 and 75 of the LIRPF. However, the minimum deduction for descendants may be applied, which must be prorated at 50% with the other parent. If no such modifying judgment existed, the parent who does not reside with the children but provides child support by judicial resolution may choose between the minimum deduction for descendants (prorated) or the treatment of child support annuities.

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