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A taxpayer inquired whether they could apply 50% of the minimum allowance for descendants based on their spouse's children to their individual tax return. The Directorate General of Taxes (DGT) ruled that the taxpayer cannot claim this allowance for their spouse's children in an individual return.
Cuestión planteada Si puede hacer declaración individual de IRPF, y aplicarse el 50% del mínimo por descendientes por los hijos de su cónyuge.
El concepto de descendiente para el mínimo por descendientes se limita a hijos, nietos o bisnietos que descienden del propio contribuyente por consanguinidad, adopción o asimilación. En caso de tributación conjunta entre cónyuges, la esposa podría aplicar el mínimo por sus hijos si se cumplen los requisitos de convivencia y rentas, pero el consultante no puede aplicarlo por los hijos de su cónyuge en su declaración individual. Si el hijo menor tiene guarda y custodia compartida, su mínimo se prorratea al 50% entre los progenitores.
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