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The consultant asks whether the minimum for children and joint declaration can be claimed after a change in the regulatory agreement. Hacienda responds that, as the mother retains exclusive custody and care, the father is entitled only to the alimentary allowance and not to the joint declaration.
Cuestión planteada Si puede aplicarse el mínimo por descendientes, y presentar declaración conjunta con su hijo en su declaración de IRPF-2025.
Existe una incompatibilidad entre el mínimo por descendientes y el régimen de anualidades por alimentos de los artículos 64 y 75 de la LIRPF. El progenitor con guarda y custodia tiene derecho al mínimo por descendientes, mientras que el que no la tiene y paga alimentos debe aplicar la especialidad de los artículos 64 y 75. Respecto a la declaración conjunta, el derecho corresponde a quien tenga la guarda y custodia a la fecha de devengo del impuesto.
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