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A parent inquired whether receiving child support payments into the mother's bank account (rather than the child's) prevents them from applying the child support deduction in their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that this treatment can be applied provided the annual amounts specified in the agreement are effectively paid.
Cuestión planteada Alcanzada la mayoría de edad de su hijo, a efectos de poder aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF, en caso de que el consultante ingresara la pensión por alimentos en una cuenta bancaria cuya titularidad no corresponda al hijo, se cuestiona si dicho ingreso no tendría la consideración fiscal de pensión de alimentos a favor de éste, y si el padre perdería la posibilidad de considerarla como tal en su declaración de IRPF.
Los progenitores que no conviven con los hijos pero les prestan alimentos por resolución judicial pueden optar entre el mínimo por descendientes o el tratamiento de las anualidades por alimentos (arts. 64 y 75 LIRPF). Para aplicar este último régimen, el contribuyente debe satisfacer efectivamente las anualidades fijadas en el convenio, independientemente de que el hijo no sea titular de la cuenta designada para el ingreso. Asimismo, el hijo puede aplicar estas especialidades aunque haya alcanzado la mayoría de edad, siempre que esté incapacitado legalmente.
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