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A query was raised regarding whether, in cases of joint custody, one parent could apply the descendant minimum while the other applies the alimony annuity rules. The DGT ruled that the parent with custody applies the descendant minimum and not the annuity rule.
Cuestión planteada En los casos de separación legal con guarda y custodia compartida, si es posible que un cónyuge se aplique el mínimo por descendientes en su totalidad, y el otro cónyuge aplique el régimen de anualidades por alimentos, cuando se produce la circunstancia de que sólo sea un progenitor el que conviva en exclusiva con el descendiente. Se pregunta así mismo si lo anterior sería posible, en caso de que se extinga la guarda y custodia por alcanzar el hijo en común la mayoría de edad.
El progenitor con la guarda y custodia de los hijos puede aplicarse el mínimo por descendientes por convivir con ellos, pero no la especialidad de anualidades por alimentos. Los progenitores que no convivan pero presten alimentos por resolución judicial pueden optar entre el mínimo por descendientes o el tratamiento de anualidades por alimentos. En caso de mayoría de edad, se mantiene este criterio mientras exista convivencia.
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