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A query was raised regarding how to apply the minimum allowance for descendants in joint custody cases without requiring formal agreements. The DGT ruled that either parent may choose joint taxation, provided the other parent files an individual tax return.
Cuestión planteada Cuál es la forma legal de aplicar el mínimo por descendientes respecto a los hijos en situación de custodia compartida, sin tener que establecer una vía de comunicación o acuerdo entre ambos progenitores.
En supuestos de guarda y custodia compartida, la opción de la tributación conjunta puede ejercitarla cualquiera de los dos progenitores, optando el otro por declarar de forma individual. Si el progenitor declara de forma individual y la custodia es compartida, el mínimo por descendientes se prorrateará por partes iguales entre los progenitores. Si el descendiente tiene rentas superiores a 1.800 euros y presenta declaración conjunta con un progenitor, solo este disfrutará del mínimo por dicho descendiente.
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