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V2976-20 5 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Annual allowances for maintenance not applicable where custody or cohabitation exists

A taxpayer asks whether the special regime for maintenance allowances (arts. 64 and 75 LIRPF) applies in a shared custody scenario with a child who cohabits alternately. The DGT responds that where there is cohabitation or custody, the minimum for descendants applies instead of the maintenance regime.

The question raised

Whether the regime of special rules provided for in Articles 64 and 75 of the LIRPF may be applied.

The DGT's ruling

The parent with custody may apply the minimum for descendants and not the special rules for alimony annuities. If there is no cohabitation but alimony is provided by judicial resolution, the taxpayer may choose between the minimum for descendants or the treatment of alimony annuities. In the case of shared custody, the minimum for descendants is prorated between the parents.

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