Doctrine by topic · DGT Observatory

Taxable Base: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 47 rulings · 2014–2026

Current position

There is a legal incompatibility between the right to the minimum allowance for descendants and the special regime for child support annuities (Articles 64 and 75 of the Personal Income Tax Law [LIRPF]). The parent with custody, whether sole or shared, is entitled to a prorated minimum allowance for descendants, but cannot opt for child support annuities. The latter regime is only applicable when the parent paying child support is not entitled to the minimum allowance for descendants.

The DGT's position has moved from a restrictive interpretation regarding the application of child support annuities to a clarification of the incompatibility with the minimum allowance for descendants. While in 2014 the use of annuities was limited if the minimum allowance was applied, more recent rulings (V2871-23 and V5314-26) confirm that custody grants the right to a prorated minimum allowance, definitively excluding the option for the special child support regime.

Turning points

  1. V2871-23

    Establishes that in shared custody, the minimum allowance for descendants is prorated in equal parts, but confirms the incompatibility with the special regimes of Articles 64 and 75 LIRPF.

  2. V1799-25

    Specifies that education and medical expenses in judicial agreements may be applied as child support annuities as long as they fit the definition of child support under Article 142 of the Civil Code.

Analysis based on 45 of 47 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V5115-26 6 Jul 2026

Property purchase tax depends on IVA applicability

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
transmisiones patrimoniales onerasactos jurídicos documentadossujeto pasivobase liquidableescritura pública TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.1TRITPAJD — RDLeg 1/1993 de ITP y AJD art. 7.5
Affects CompanyExpat · Non-residentIndividual
V1176-26 20 May 2026

Deductible pension contributions up to €10,000 per disabled relative

SG de Tributación de las Operaciones Financieras
planes de pensionespersonas con discapacidadbase imponible generalreducciónparentesco LIRPF — Ley 35/2006 del IRPF art. 50LIRPF — Ley 35/2006 del IRPF art. 52
Affects CompanyExpat · Non-residentIndividual
V1727-22 20 Jul 2022

Tax declaration due from date of death, payment deferred until condition removed

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
devengoadquisición diferidaobligación tributariaautoliquidación complementariatipo medio LISD — Ley 29/1987 de Sucesiones y Donaciones art. 24LISD — Ley 29/1987 de Sucesiones y Donaciones art. 24.3
Affects CompanyExpat · Non-residentIndividual

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