How are children’s expenses divided in the IRS when parents are separated?

“Family by Law" is the article by Caiado Guerreiro in which the Team Leader of the Family and Succession Department, Stéfanie Luz, answers questions on the subject.
News 17/02/2025

The question: How are children’s expenses divided in the IRS when parents are separated?

The division of expenses depends on the parental responsibility regime in force.

When children reside with one parent and spend time with the other, the expenses are only deducted from the IRS of the parent with whom the child reside.

In the case of alternating residence, expenses must be divided proportionally between the two parents, the most common being a 50/50 split.

In the absence of a declaration, 50/50 will be the percentage applied by the Tax Authority for the division of expenses.

Both parents must communicate the same information to the Tax Authority. Otherwise, they may be called upon to present the parental responsibility agreement.

The content of this information does not constitute any specific legal advice; the latter can only be given when faced with a specific case. Please contact us for any further clarification or information deemed necessary in what concerns the application of the law.

Practice Areas

  • Family and Inheritance

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