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A mother with shared custody asks whether she can apply the alimony annuity regime for the period her child does not live with her. The DGT rules that, as she is entitled to the descendant minimum (pro-rated), she cannot apply the special provisions of Articles 64 and 75 of the LIRPF.
Cuestión planteada Si puede aplicar en su declaración de IRPF, el régimen de anualidad por alimentos por el tiempo en que su hijo no convive con ella, teniendo en cuenta lo establecido, entre otras, en la sentencia del Tribunal Superior de Justicia de Andalucía, Nº 1535/2020, de fecha 8 de octubre de 2020.
El tratamiento de las anualidades por alimentos de los artículos 64 y 75 de la LIRPF solo es aplicable cuando los progenitores no tengan derecho al mínimo por descendientes. En supuestos de guarda y custodia compartida, el mínimo por descendientes se prorratea por partes iguales entre ambos progenitores. Por tanto, si el progenitor tiene derecho a dicho mínimo, no puede optar por el régimen de anualidades por alimentos.
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