When making the Income statement, it is essential to attend to the personal situation of the taxpayer. The divorced or legally separated also respond to this, who have to take it into account, especially if there are children in common, since it can affect the reductions or deductions applicable in the exercise.
The key is always usually in the custody and custody of the children: the parent who has it will be the only one who can take advantage of these reductions or deductions. The Tax Agency does not allow any person (in this case, the children) to be part of two different family units.
It is best to see it by case, and for this purpose the Tax Agency has provided . It includes all the possibilities that affect legal separations and divorces with children, which mainly have to do with the possibility of making a joint declaration and benefiting from the minimum for descendants.
Joint declaration
The most frequent mistake that can be made is to try to take advantage of the (in this case it is 2,150 euros) when you are not entitled to it.
The Tax Agency makes it clear: only the parent who, as of December 31, 2020, has guardianship and custody may file a joint return (if they wish) with their child or children. In joint custody cases, both have the right to make this joint declaration, but only one of the two can do so.
Minimum per descendants
For this reduction there are more scales to take into account. Above all, the following must be met: that the children are under 25 years of age (or older with disabilities), that they live with or are financially dependent on the parent and that they do not have income (excluding exempt income) above 8,000 euros per year.
In cases of cohabitation, the parent with guardianship and custody will reduce this minimum by descendants who, when custody is shared, is prorated equally.
For cases of economic dependency (the payment of maintenance by judicial resolution, but without cohabitation), the taxpayer can opt for the minimum for descendants (which would be prorated with the other parent) or for the corresponding reductions for maintenance annuities.
In addition, it may be the case that one of the descendants presents their declaration. If you do it individually and you do not have an income greater than 1,800 euros per year, the same rules set forth above will apply, but if the income exceeds 1,800 euros per year, neither parent may be entitled to the minimum for descendants.
In the event that the descendant pays taxes jointly, if he does so with income of more than 1,800 euros, only the parent with whom he declares will be eligible for that minimum. On the contrary, if it does not reach 1,800 euros, the minimum for descendants may be apportioned between the two parents in cases of joint custody or payment of amounts for food in financial dependence without cohabitation.
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