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A taxpayer inquired about the amount to include in their Personal Income Tax (IRPF) return regarding judicially determined child maintenance payments. The Directorate General of Taxes (DGT) ruled that the taxpayer may choose between applying the descendant minimum or the special regime for child maintenance annuities.
Cuestión planteada Aclaración de la cuantía a incluir en la casilla de "anualidades por alimentos a favor de los hijos" de su declaración de IRPF.
Los progenitores que no conviven con los hijos pero pagan alimentos por resolución judicial pueden optar por aplicar el mínimo por descendientes (al asimilarse la dependencia económica a la convivencia) o por el tratamiento de las anualidades por alimentos de los artículos 64 y 75 de la LIRPF. Si se opta por el mínimo, este se prorrateará por partes iguales entre los progenitores. Para el régimen de anualidades, se debe considerar el importe efectivamente satisfecho que corresponda a gastos de sustento, habitación, vestido, asistencia médica y educación.
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