The Supreme Court allows the compatibility of the minimum for children and the tax benefit of alimony in shared custody. According to calculations by TaxDown, the savings can amount to around 900 euros per year.
According to La Razón, the Supreme Court has sided with taxpayers against the Tax Agency and considers that parents with shared custody can simultaneously apply the minimum for dependents and the tax treatment of the alimony set by a judge.
This criterion is included in ruling 1054/2026, dated 23 September. The same Chamber has reiterated it in three other resolutions (1094/2026, 1106/2026, and 1107/2026), published on 15 October, thus establishing jurisprudence that the courts and the Tax Agency must apply.
Until now, the Tax Agency interpreted that the tax advantage of alimony could only be applied by those who did not have the right to the minimum for dependents. With shared custody, the taxpayer already applied half of the minimum, so the alimony did not count. The Central Economic-Administrative Court supported this interpretation in 2023, and the Tax Agency has since regularised taxpayers who applied both benefits.
One of the resolved cases involves a father from Alicante with shared custody on alternate weeks, who paid 200 euros per month in alimony for his daughter. The Tax Agency claimed about 1,000 euros from his income for 2017. The High Court of Justice of the Valencian Community annulled the assessment, the State Attorney appealed, and the Supreme Court upheld the ruling.
The court maintains that both benefits do not overlap because each covers a different period: the minimum for dependents reflects the time living with the child, while the alimony reflects the time not living with them.
“Both regimes do not overlap and are applied successively. Otherwise, it would create unequal treatment arising from living with the minor.”
The Chamber adds that the opposing criterion would disadvantage those with shared custody who pay alimony compared to those who pay alimony and never live with their children. Two of the seven judges signed a dissenting opinion in favour of the Tax Agency's position.
According to calculations by TaxDown, a taxpayer with 35,000 euros of taxable income, one child in shared custody, and an alimony of 400 euros per month would pay about 6,480 euros in total tax under the Supreme Court's criterion, compared to 7,380 euros under the Tax Agency's. With a monthly alimony of 200 euros, the savings are around 640 euros. These are indicative figures that vary depending on the autonomous community and the income of each taxpayer.
TaxDown's tax expert, Aitor Fernández, recommends reviewing declarations from 2022 and requesting refunds before they expire.
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