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V2736-20 7 September 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · guarda y custodia compartida

In shared custody, parents cannot apply food special provisions

The DGT responds that parents with custody cannot apply food special provisions and explains how the child should be taxed.

The question raised

Whether, in the event of a judicial ruling granting shared custody of a minor child and also a child support pension paid by the mother for the benefit of her child, the mother may apply the minimum for descendants and simultaneously the special regime provided for in Articles 64 and 75 of the LIRPF, and how both parents must file their personal income tax return.

The DGT's ruling

The parent with custody may apply the minimum for descendants based on cohabitation, but not the special provisions for annual child support payments under Articles 64 and 75. In cases of shared custody, the minimum for descendants shall be prorated in equal parts between the parents. If the child files a tax return jointly with one of them and has income exceeding 1,800 euros, only that parent shall benefit from the minimum for said descendant.

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