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A parent with shared custody asks whether they can claim alimentary annuities for expenses paid beyond those to the other parent. The DGT responds that, having custody, the parent is entitled to the minimum child allowance, which is incompatible with the annuity regime.
Cuestión planteada - Si respecto a la cantidad pagada por el padre que excede de la cuantía que paga la madre, puede el padre aplicar el régimen de anualidades por alimentos.
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, ya sea exclusiva o compartida, tiene derecho al mínimo por descendientes prorrateado, pero no puede optar por las especialidades de las anualidades por alimentos. El tratamiento de las anualidades solo es aplicable cuando los progenitores no tengan derecho al mínimo por descendientes.
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