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A taxpayer inquired whether she could claim the full child allowance and educational expenses for her children, given that her husband is a non-resident and pays tax under the IRNR. The Directorate General for Taxes (DGT) ruled that the full child allowance can be applied, but noted that matters regarding educational expenses must be consulted with the relevant Autonomous Community.
Cuestión planteada Si puede aplicar el 100% del mínimo por descendientes, y el 100% de los gastos educativos de sus hijos en su declaración de IRPF, puesto que su marido no tiene la posibilidad, al no ser residente, de aplicarse el 50% de ninguno de los dos conceptos puesto que tributa por el IRNR.
Si el otro progenitor es no residente fiscal en España y, por tanto, no es contribuyente del IRPF, la persona residente tiene derecho a aplicar el mínimo por descendientes en su totalidad, siempre que se cumplan los requisitos de convivencia y de rentas de los descendientes. Respecto a la deducción por gastos educativos, al ser una posible deducción autonómica, la competencia para resolver sobre su aplicación corresponde a la Administración territorial correspondiente.
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