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A taxpayer asks how to apply the minimum for dependents and the maintenance regime for a mature daughter who is dependent and alternately lives with both parents. The DGT clarifies that if cohabitation exists, the minimum for dependents applies and not the maintenance regime.
Cuestión planteada Aplicación del mínimo por descendientes, y del régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF.
Si el contribuyente convive con el hijo, puede aplicarse el mínimo por descendientes, pero no las especialidades por anualidades por alimentos de los artículos 64 y 75 de la LIRPF. En caso de que ambos progenitores tengan derecho al mínimo por ese hijo, el importe se prorrateará por partes iguales. La acreditación de la convivencia es una cuestión de hecho que debe probar el contribuyente.
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