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Tax Rate Scale: 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

Refined position Medium confidence 15 rulings · 2015–2026

Current position

In Personal Income Tax (IRPF), parents with shared custody have the right to the minimum allowance for descendants, which must be prorated in equal parts. When exercising this right, they cannot apply the special rules for child support annuities under Articles 64 and 75 of the Law 35/2006 on Personal and Wealth Income Tax (LIRPF). The child support annuity regime is only applicable when the parents do not have the right to the minimum allowance for descendants.

The DGT's position on the application of scales and special regimes has shown an evolution towards delimiting the exclusivity between benefits. While in 2020 the option between the minimum allowance for descendants or the child support regime was permitted, the 2024 ruling establishes that the existence of the right to the prorated minimum allowance excludes the application of child support annuities.

Turning points

  1. V1138-24

    Establishes that the right to the minimum allowance for descendants in shared custody prevents the application of the special rules for child support annuities, limiting the option that was raised in previous rulings.

Analysis based on 14 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V5483-26 18 Aug 2026

New companies may apply reduced Corporate Tax rates if they meet activity requirements and are not part of a group

SG de Impuestos sobre las Personas Jurídicas
entidad de nueva creacióntipo reducidoactividad económicabase imponible positivagrupo de sociedades LIS — Ley 27/2014 del Impuesto sobre Sociedades art. Disposición transitoria vigésima segundaTRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. Disposición adicional decimonovena.1
Affects CompanyExpat · Non-residentIndividual
V1740-20 2 Jun 2020

Special provisions for food expenses may apply if judicial obligation exists

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesanualidades por alimentosbase liquidable generalguarda y custodiadependencia económica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual

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