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A query was raised regarding who is entitled to the minimum allowance for a minor child when there is no marital bond and the parents live together or apart. The DGT ruled that if both parents meet the requirements, the allowance is split 50% between them.
Cuestión planteada En el caso de que no exista vínculo matrimonial entre los progenitores, qué progenitor tiene derecho a la aplicación del mínimo por descendientes respecto a un hijo menor en común, tanto en el caso de que los padres convivan en el mismo domicilio como en el caso de que no convivan juntos y además sin que exista convenio regulador.
Si los progenitores conviven con el hijo, el mínimo se prorrateará por partes iguales entre ambos. Si no conviven, un progenitor podrá aplicarlo si el hijo convive con él o si existe dependencia económica respecto al mismo. La dependencia económica es una cuestión de hecho que debe probarse ante la Administración. En cualquier caso donde ambos tengan derecho, el importe se divide al 50% para cada uno.
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