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The taxpayer asks whether they can apply both the large family tax deduction and the special alimony annuity scheme (Articles 64 and 75 of the LIRPF) for children with whom they do not reside. The Directorate General for Taxes (DGT) rules that the taxpayer may choose between the personal allowance for descendants (based on economic dependency) or the annuity scheme, and that the large family deduction is compatible with the latter.
Cuestión planteada Si tiene derecho a la deducción por familia numerosa y a las especialidades previstas en los artículos 64 y 75 de la LIRPF, y si resulta compatible la aplicación de dicha deducción con la aplicación del referido régimen especial.
Los progenitores que no conviven con los hijos pero pagan alimentos por resolución judicial pueden optar entre aplicar el mínimo por descendientes (por asimilación de la dependencia económica a la convivencia) o el tratamiento de las anualidades por alimentos. La deducción por ser ascendiente en una familia numerosa (art. 81 bis LIRPF) es compatible con la aplicación del régimen de especialidades de los artículos 64 y 75 de la Ley del Impuesto. Para la deducción, se requiere que el contribuyente realice actividad por cuenta propia/ajena o perciba prestaciones de la Seguridad Social o similares.
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