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

Judicial separations, divorces or annulments (with children): taxation in the IRPF
IRPF declaration	Children with the following requirements	Terms of the resolution or agreement	Who applies it in the IRPF
Option to file taxes jointly with children	Children under 18 years of age, except those who, with the consent of their parents, live independently of them and Adult children who, before September 3, 2021, had been declared judicially incapacitated, subject to extended or rehabilitated parental authority. Children of legal age for whom representative guardianship has been judicially declared as of September 3, 2021.	Without guard and custody shared	It corresponds to the parent who has been assigned custody of the children on the date the tax is due, that is, December 31.
Option to file taxes jointly with children		With shared guard and custody	The option to file taxes jointly with the children can be exercised by either of the two parents (but only one of them) However, if one of the parents dies during the fiscal year on a day other than December 31, only the surviving parent can file a joint return with the child.
Minimum by descendants	Children under 25 years of age Children with disabilities, regardless of their age, That they meet the following requirements: 1) Who live with the taxpayer or are financially dependent on him 2) That they have not obtained income in the year exceeding 8,000 euros per 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 who has been awarded custody or, once this has been terminated, the parent with whom the children live will be entitled to the entire minimum for descendants, except as indicated in the following case [economic dependency].
		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 for descendants, or for the application of the treatment provided for by the IRPF Law for the aforementioned food annuities Change of criteria: The TEAC resolutions of 05-29-2023, in unification of criteria, have established that, in these cases, only the regime provided for food annuities will apply, without being able to opt for the minimum for descendants.
	3) That children under 25 years of age or with disabilities, regardless of their age, do not file a IRPF declaration with income exceeding 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/she pays joint taxes applies the entire minimum for descendants and the other parent in no case has the right to the minimum. However, if one of the parents dies on a day other than December 31, the entire minimum amount will go to the surviving parent who will file a joint tax return with the child. If the child has income equal to or less than 1,800 euros the minimum will be prorated in the case of shared custody or cohabitation with both parents or in the case of economic dependency when the parent does not choose to apply annual alimony payments.
		If the child declares individually	If the child's income is equal to or less than 1,800 euros, taxpayers with the right to apply the minimum for descendants, provided that the remaining requirements are met. If their income is greater than 1,800 euros, none of them can apply the minimum for descendants.