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A query was raised regarding whether, in a joint custody arrangement involving shared expenses, the tax treatment for child maintenance annuities can be applied. The Directorate General of Taxes (DGT) ruled that, under joint custody, both parents are entitled to a pro-rated personal allowance for descendants, which precludes the application of the special provisions set out in Articles 64 and 75 of the Personal Income Tax Law (LIRPF).
Cuestión planteada Aclaración sobre el tratamiento de los gastos comunes y, de acuerdo con sentencia de 2017 del TSJM, su tratamiento fiscal como pensión de alimentos.
En supuestos de guarda y custodia compartida, cualquiera de los progenitores puede optar por la tributación conjunta con el hijo. El derecho al mínimo por descendientes corresponde a ambos progenitores, prorrateándose por partes iguales, siempre que se cumplan los requisitos de convivencia y rentas del menor. Al tener derecho al mínimo por descendientes, no resulta aplicable el tratamiento fiscal especial para anualidades por alimentos previsto en los artículos 64 y 75 de la LIRPF.
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