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The taxpayer asks whether the allowance for a dependent child should be attributed to them or to the child, and who is entitled to tax reliefs. The Directorate General for Taxes (DGT) rules that the allowance is tax-exempt income for the beneficiary and that the taxpayer may apply personal allowances and disability reliefs, provided the income and cohabitation requirements are met.
Cuestión planteada - Respecto a la prestación por hijo a cargo, pregunta a quíen corresponde su imputación como renta exenta, si a él o a su hijo.
La prestación económica por hijo a cargo es renta exenta para el consultante por ser el beneficiario y perceptor de la misma. El consultante tiene derecho a aplicar el mínimo por descendientes y por discapacidad del descendiente, siempre que el hijo no tenga rentas superiores a 8.000 euros y no presente declaración con rentas superiores a 1.800 euros. Asimismo, puede aplicar la deducción por personas con discapacidad a cargo del artículo 81 bis de la LIRPF al percibir una pensión contributiva.
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