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A taxpayer with joint custody has enquired whether they can claim the full personal allowance for descendants. The Directorate General of Taxes (DGT) has ruled that, because the children reside with both parents, the special allowances for child maintenance payments cannot be applied; instead, the minimum allowance must be apportioned between the parents.
Question raised - Whether the minimum allowance for descendants can be applied in its entirety.
Parents with custody may apply the minimum for descendants due to cohabitation with them, but not the specialities for annual alimony payments. In cases of shared custody, the minimum per descendant shall be prorated in equal parts between the parents. If the child files jointly with one of them and has income exceeding 1,800 euros, only that parent shall benefit from the minimum.
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