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A divorced taxpayer inquires about the application of the descendant minimum and the treatment of alimony annuities. The DGT states that cohabitation is an essential requirement for the descendant minimum and clarifies how alimony annuities are applied to the gross tax liability.
Cuestión planteada Aplicación del mínimo por descendientes.
Para aplicar el mínimo por descendientes, el artículo 58 de la LIRPF exige que el descendiente conviva con el contribuyente. Respecto a las anualidades por alimentos para hijos, estas no reducen la base imponible general, pero se aplican de forma separada para calcular la cuota íntegra estatal y autonómica. Este tratamiento especial solo es aplicable si los progenitores no tienen derecho a aplicar el mínimo por descendientes.
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