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V2823-18 26 October 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Taxpayer may choose between minimum for descendants or child support regime

A taxpayer inquires about their situation following a divorce, particularly regarding family status, minimums for descendants and disability, and applicable deductions. The DGT clarifies how these concepts apply when children do not live with the taxpayer but receive judicial child support payments.

The question raised

Impact on the calculation of the withholding rate to be applied by the taxpayer's employer regarding the amounts paid to their former spouse as alimony, as well as whether it is impacted by having two children who are economically dependent on them, one of whom is incapacitated and taking into account that the other child is studying.

The DGT's ruling

Alimony reduces the payer's general taxable base and may decrease the amount of withholdings. Regarding children, the non-cohabiting parent who provides maintenance may opt for either the minimum for descendants or the regime of annual maintenance payments. A child with a disability shall be counted by half for the calculation of the withholding if 50% of the minimum for descendants is applied, whereas a child of legal age who is studying shall be counted in full if the parent is entitled to the entirety of the minimum.

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