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A taxpayer asks whether they can include four children (two own and two from their spouse) when calculating their IRPF withholdings. The DGT responds that only own children meeting legal requirements can be included.
Cuestión planteada Si los 4 hijos (2 propios, y 2 de su marido), pueden ser incluidos a efectos del cálculo de retenciones de IRPF en el programa de la AEAT.
Para el cálculo de retenciones mediante el modelo 145, solo se tendrán en cuenta los hijos que den derecho al mínimo por descendientes según la LIRPF. El concepto de descendiente requiere un vínculo de parentesco en línea recta por consanguinidad, adopción o asimilación con el contribuyente. Por tanto, los hijos del cónyuge no pueden incluirse para este cálculo.
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