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V2292-19 5 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Joint taxation: spouses may apply 50% of the minimum allowance for children of their partner

A taxpayer inquired whether she could claim the minimum allowance for her husband's two minor children, for whom she holds joint custody. The Directorate General of Taxes (DGT) ruled that this is possible if they file joint tax returns, but not if the children file with their mother.

The question raised

Application of the minimum allowance for descendants regarding the two non-common children with whom the applicant and her spouse reside.

The DGT's ruling

In joint custody, if the family unit files a joint tax return, the spouse may apply 50% of the minimum allowance for descendants for their partner's children, provided that the income requirements are met. If the children opt to file jointly with their mother, the father may only apply the minimum allowance prorated with the other parent, and the new spouse shall not be able to apply said minimum in her individual tax return. One cannot be part of two family units simultaneously.

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