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A divorced father without shared custody asks whether he can apply the minimum allowance for descendants and disability deductions for his children. The DGT rules that, as he pays child support by court order, he must apply the regime for child support annuities but cannot claim the minimum allowance for descendants.
Cuestión planteada Si puede aplicar el mínimo por descendientes por sus dos hijos, y los beneficios fiscales correspondientes por la discapacidad de su hijo, en su declaración de IRPF-2023.
Según el criterio del TEAC, no es posible aplicar simultáneamente el mínimo por descendientes y el régimen de anualidades por alimentos. El progenitor que satisfaga alimentos por decisión judicial y no tenga la guarda ni compartida, aplicará dicho régimen de alimentos pero no el mínimo por descendientes. En consecuencia, tampoco podrá aplicar el mínimo por discapacidad ni la deducción por descendiente con discapacidad a cargo.
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