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El consultante pregunta si puede aplicar el régimen especial de anualidades por alimentos (arts. 64 y 75 LIRPF) por los gastos de sus hijos, teniendo la guarda y custodia compartida. La DGT responde que, al tener la custodia compartida, tiene derecho al mínimo por descendientes pero no puede aplicar el régimen de anualidades por alimentos.
The tax team reviews your specific situation.
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