Chart: Judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum by descendants

Judicial separations, divorces or annulments (with children): taxation in Personal Income Tax
Personal Income Tax Declaration	Children with the following requirements	Conditions of the resolution or agreement	Who applies it in the Personal Income Tax
Option to pay taxes jointly with children	Children under 18 years of age, with the exception of those who, with the consent of their parents, live independently of them and Legally incapacitated children of legal age subject to extended or rehabilitated parental authority	Without guard and shared custody	It corresponds to the parent who has been assigned guardianship and custody of the children on the date of tax accrual, that is, December 31.
Option to pay taxes jointly with children		With guard and shared custody	The option to pay taxes jointly with the children can be exercised by either of the two parents (but only one of them).
Minimum per descendants	Children under 25 years of age Children with disabilities, whatever their age, >That meet the following requirements: 1) That they live with the taxpayer or are economically dependent on him 2) That they have not obtained income greater than 8,000 euros per year during the year, excluding income exempt from personal income tax.	Coexistence	If custody is shared, the minimum will be prorated between the two parents. If custody is not shared, the parent assigned custody or once custody is terminated, the parent with whom the children live will have the right to the entire minimum amount except in the following case [economic dependence ^(*)] in which it will be prorated between both parents.
		Economic dependence	Parents who do not live with their children, but provide them with support by court order, may choose to: the application of the minimum by descendants, or by the application of the treatment provided for by the Tax Law for the aforementioned annuities for food. ^(*) If the minimum is applied for descendants, it will be prorated between both parents.
	3) That children under 25 years of age or with disabilities, regardless of their age, do not present a Personal Income Tax return with income greater than 1,800 euros.	If the child declares jointly with one of the parents	If the child has income greater than 1,800 euros, the parent with whom he or she is taxed jointly applies the entire minimum for descendants and the other parent is in no case entitled to the minimum. If the child has income equal to or less than 1,800 euros, the minimum will be prorated in the case of guard and shared custody or cohabitation with both parents or in the case of economic dependency when the parent does not choose to apply annuities for maintenance.
		If the child declares individually	If the child has income equal to or less than 1,800 euros, eligible taxpayers can apply the minimum for descendants, provided that the remaining requirements are met. If the income is greater than 1,800 euros, none of them can apply the minimum for descendants.