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A mother with custody of two children enquired whether she could claim the minimum allowance for descendants and special deductions for maintenance if her children moved away for studies. The DGT ruled that the minimum allowance for descendants may be applied and that relocating for educational purposes does not break cohabitation.
Cuestión planteada Aplicación por la consultante del mínimo por descendientes y, en su caso, las especialidades previstas en los artículos 64 y 75 de la LIRPF, a las cantidades abonadas por la consultante en concepto de contribución a los gastos de asistencia de los hijos, y si la circunstancia de que los hijos se desplazaran a otro municipio o país para cursar estudios universitarios excluiría la convivencia con la madre a los efectos consultados.
La contribuyente puede aplicarse el mínimo por descendientes al tener la guarda y custodia, lo que impide aplicar las especialidades por anualidades por alimentos de los artículos 64 y 75. El requisito de convivencia se mantiene aunque el hijo se ausente de forma esporádica de la vivienda habitual durante los periodos lectivos para cursar estudios.
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