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A taxpayer asks whether the minimum for descendants can be applied after separation, as their children live with the mother but he sends them money. The DGT responds that it can be applied if economic dependency is proven, but the special regime for food allowances cannot be used due to the absence of a judicial decision.
Cuestión planteada Aplicación del mínimo por descendientes y el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF, en su declaración de IRPF-2020.
El progenitor tiene derecho al mínimo por descendientes si el hijo no supera los 8.000 euros de rentas anuales, no presenta declaración con rentas superiores a 1.800 euros y se cumple el requisito de convivencia o dependencia económica. La dependencia económica se asimila a la convivencia para este fin. Si ambos progenitores tienen derecho al mínimo, este se prorrateará a partes iguales. No es aplicable el régimen de especialidades de los artículos 64 y 75 si las anualidades por alimentos no se satisfacen por decisión judicial.
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