News published in INFORMA 2019

News published in INFORMA in April

If a taxpayer chooses to apply the tax-free threshold for descendants in the place of annual child support (food allowance) they will have the right to apply the same rate of deduction for disabled descendants with disabilities. Furthermore, when two taxpayers have the right to apply this deduction to the same descendant, this right can be assigned to one of them.

Parents who do not live with their children, but provide maintenance by court resolution and opt for the application of the tax-free threshold for descendants, cannot choose to do a joint declaration with them as in cases of separation or divorce or absence of matrimony, the option for joint taxation shall correspond to the person who has been given guardianship and custody of the children at the tax accrual date.

In cases of separation or divorce or absence of matrimony, the option for joint taxation shall correspond to the person who has the guardianship and custody of the children at the accrual tax date, so although the taxpayer who does not live with the children and provides maintenance by court ruling chooses to apply the tax-free threshold for descendants, a joint tax return cannot be made.

The single payment provision for multiple childbirth or adoption or special allowance in the event of multiple childbirth, adoption or fostering provided in the regulations of the civil service mutual funds is exempt as it is included in the exemption established in article 7.h) of the Personal Income Tax Act.