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A judicially separated taxpayer has enquired about the application of the minimum allowance for descendants regarding one child. The DGT clarifies that the right to this allowance depends on cohabitation and legal custody.
Cuestión planteada Aplicación del mínimo por descendientes.
En casos de separación, el mínimo por descendiente corresponde al progenitor que tenga la guarda y custodia, por ser quien convive con el hijo. Si la guarda y custodia es compartida, el mínimo se prorrateará por partes iguales entre los progenitores. En este último caso, si un progenitor no aplica el mínimo, el otro no puede aplicarlo en su totalidad.
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