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A query was raised regarding whether the annual child support deduction regime can be applied in cases of joint custody, where one parent pays a percentage of expenses. The Directorate-General for Taxes (DGT) ruled that there is an incompatibility between these two tax benefits.
Cuestión planteada Si en los casos de guarda y custodia compartida establecida por sentencia judicial, habiendo determinado el juez que, un cónyuge pagará el 90% de los gastos de los hijos y el otro cónyuge el 10% restante, se cuestiona si es posible aplicar respecto a dichos pagos, el régimen de anualidades por alimentos en la declaración de IRPF.
Los progenitores con guarda y custodia compartida tienen derecho al mínimo por descendientes, prorrateado por partes iguales. Al tener este derecho, no pueden aplicar las especialidades de los artículos 64 y 75 de la LIRPF relativas a las anualidades por alimentos. El régimen de anualidades solo es aplicable cuando los progenitores no tengan derecho al mínimo por descendientes.
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