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A divorced taxpayer asks whether to apply the child tax allowance or the maintenance deduction for a child who has changed residence. The DGT rules that, in the absence of a judicial resolution modifying the original agreement, the judicially ratified terms prevail.
Cuestión planteada Si en la declaración de IRPF de 2016 tiene que incluir a su hijo en el mínimo por descendientes al 100%, o por el contrario, tiene que incluir las cantidades abonadas por su hijo menor en la casilla "471" correspondiente a las anualidades por alimentos.
Las modificaciones de un convenio regulador que no se tramiten mediante los procedimientos de la Ley de Enjuiciamiento Civil carecen de validez frente a terceros. Ante la ausencia de homologación judicial de los cambios, no tienen eficacia fiscal para la aplicación del mínimo por descendientes. Por tanto, si el convenio ratificado judicialmente atribuye la guarda y custodia al contribuyente, este tiene derecho a la reducción por descendientes. No procede la aplicación de las especialidades por anualidades por alimentos si no se satisfacen por decisión judicial.
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