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 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 Children of legal age who, before September 3, 2021, had been judicially declared 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 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). However, if one of the parents dies during the year on a day other than December 31, only the surviving parent can file a joint return with the descendant.
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 who is assigned custody or once this is extinguished, the parent with whom the children live will have the right to the entire minimum for descendants, except as indicated in the following case [dependency economic].
		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 for the application of the treatment provided for by the Personal Income Tax Law for the aforementioned annuities for food 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 annuities for maintenance will be applied, 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 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 exceeding 1,800 euros , the parent with whom he or she taxes jointly applies the entire minimum for descendants and the other parent is not entitled to the minimum in any case. However, if one of the parents dies on a day other than December 31, the entire minimum will be for the surviving parent who is taxed jointly 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 guard and shared custody or cohabitation with both parents or in the case of economic dependence when the parent does not choose for applying annuities for food.
		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.