Doctrine by topic · DGT Observatory

Proration of Minimums: 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 12 rulings · 2016–2023

Current position

To apply the minimum for descendants, the child must live with the taxpayer and not have annual income exceeding 8,000 euros. Likewise, the child must not file an IRPF (Personal Income Tax) return with income exceeding 1,800 euros. In cases of shared custody, both parents are entitled to the minimum, and the amount must be prorated in equal parts.

The DGT's position remains constant regarding the treatment of the proration of the minimum for descendants in shared custody cases. Throughout the rulings, it has been reaffirmed that the amount must be divided in equal parts between the parents when the child's income limits are met. No changes are observed in the logic of applying the proration.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V2736-20 7 Sept 2020

In shared custody, parents cannot apply food special provisions

SG de Impuestos sobre la Renta de las Personas Físicas
guarda y custodia compartidamínimo por descendientesanualidades por alimentostributación conjuntaprorrateo de mínimos LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61.2
Affects CompanyExpat · Non-residentIndividual
V1031-20 24 Apr 2020

No apply food allowances in shared custody; joint taxation optional

SG de Impuestos sobre la Renta de las Personas Físicas
guarda y custodia compartidatributación conjuntamínimo por descendientesanualidades por alimentosunidad familiar LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61.2
Affects CompanyExpat · Non-residentIndividual
V2382-19 11 Sept 2019

Spouses not legally separated may opt for joint or individual taxation

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarmínimo por descendientesseparación legalprorrateo de mínimos LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual
V4665-16 3 Nov 2016

In joint custody, only one parent may file a joint tax return with the child

SG de Impuestos sobre la Renta de las Personas Físicas
tributación conjuntaunidad familiarcustodia compartidamínimo por descendientesprorrateo de mínimos LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 59
Affects CompanyExpat · Non-residentIndividual

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