Doctrine by topic · DGT Observatory

Custody and Guardianship: 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 59 rulings · 2014–2026

Current position

The parent with custody and guardianship is entitled to the minimum allowance for descendants and for disability due to cohabitation. There is an incompatibility between the minimum allowance for descendants and the regime of annual alimony payments under Articles 64 and 75 of the LIRPF (Personal Income Tax Law). The parent who does not have custody but pays alimony must apply the specific regime for annual alimony payments. The right to joint taxation belongs to the person holding custody and guardianship on the tax accrual date.

The DGT's position remains constant regarding the attribution of tax rights to the parent with custody and guardianship. Throughout various rulings, the rules of incompatibility between the minimum allowance for descendants and annual alimony payments have been specified. The application of minimum allowances in cases of shared custody and the priority of parents over grandparents has also been clarified.

Turning points

  1. V0711-17

    Establishes that in shared custody, the option for joint taxation may be exercised by either parent, provided that the other opts for an individual tax return.

  2. V2370-22

    Specifies that if the non-cohabiting parent opts for the annual alimony payment regime, the parent with custody may apply the entirety of the minimum allowances for descendants and for disability.

Analysis based on 52 of 59 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V3453-20 27 Nov 2020

Parent with sole custody may apply minimum for descendants

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesguarda y custodiaanualidades por alimentosconvivenciadependencia económica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
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
V1717-20 1 Jun 2020

Mother with custody rights may file joint tax returns with her daughter

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaguarda y custodiafamilia numerosadeducción por familia numerosaunidad familiar LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual
V1253-20 5 May 2020

Parent with custody may claim child dependency allowance

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesguarda y custodiaanualidades por alimentosconvivenciadependencia económica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual

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