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A taxpayer with shared custody and an obligation to pay child maintenance asks whether they can apply both the minimum allowance for descendants and the special rules for maintenance payments under Articles 64 and 75 of the IRPF. The DGT rules that this is not possible, as the special regime only applies when the parent is not entitled to the minimum allowance for descendants.
Cuestión planteada Si en caso de existir sentencia judicial en que se atribuye la guarda y custodia compartida del hijo menor en común, y además una pensión de alimentos pagada por el padre a favor de su hijo, el padre puede aplicar el mínimo por descendientes (50%) y a su vez el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF.
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