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V2381-19 11 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

In joint custody arrangements, the minimum allowance per child must be split equally between parents

A query was raised regarding whether a parent with joint custody can claim 100% of the minimum allowance per child when filing a joint tax return. The DGT ruled that, even if an agreement exists, the allowance must be split equally between both parents if the children's income is below 1,800 euros.

The question raised

Whether the father may apply 100% of the minimum allowance for descendants in his personal income tax return.

The DGT's ruling

In cases of joint custody, the minimum allowance for descendants must be prorated in equal parts between the parents, regardless of with whom the children reside. If the descendants have income lower than 1,800 euros, both parents are entitled to the proration. However, if the children have income exceeding 1,800 euros and file jointly with one of the parents, only the latter shall benefit from the minimum allowance for said descendant.

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