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A parent asked whether they could continue applying the special provisions for food allowances for their 23- and 25-year-old children. The DGT responds that such provisions may be applied as long as there is a judicial obligation to provide food, regardless of the child's age.
Cuestión planteada Un padre divorciado está pagando una pensión por alimentos a sus hijos por decisión judicial. Tiene dos hijos de 23 y 25 años que conviven con su madre, y ambos trabajan. Se cuestiona hasta cuándo el padre puede aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF, y si existe una edad límite de los hijos o un límite máximo de rentas obtenidas por los hijos para poder aplicarse dicho régimen.
Los progenitores que no conviven con los hijos pero les prestan alimentos por resolución judicial pueden optar entre el mínimo por descendientes o el tratamiento de las anualidades por alimentos. El régimen de especialidades de los artículos 64 y 75 de la LIRPF es aplicable mientras exista la obligación de suministrar alimentos fijada judicialmente. Esta obligación no cesa por alcanzar una edad determinada, sino por causas como que el hijo pueda ejercer un oficio o profesión que le permita subsistir sin la pensión.
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