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The taxpayer asks whether they can apply the minimum for descendants and the alimony annuity regime following a joint custody ruling. The DGT responds that both incentives are incompatible.
Question posed - Whether the minimum for each descendant (50%) can be applied, as well as the alimony annuity regime for children, taking into account the provisions, among others, in the ruling of the High Court of Justice of Andalusia, No. 14851/2020.
Parents with joint custody are entitled to the minimum for descendants, prorated in equal parts, but cannot apply the special provisions of Articles 64 and 75 of the LIRPF regarding alimony. The alimony annuity regime is only applicable when the parents are not entitled to the minimum for descendants. There is a legal incompatibility that prevents choosing between both tax incentives.
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