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A mother with custody of her three daughters asks whether she can apply the special tax treatment for child support annuities in her Personal Income Tax (IRPF) return. The Directorate General of Taxes (DGT) rules that, as she holds custody and is entitled to the minimum allowance for descendants, she cannot apply this regulation.
Cuestión planteada Deducibilidad del pago de los referidas anualidades en el IRPF.
Los artículos 64 y 75 de la Ley 35/2006 regulan un tratamiento especial para las anualidades por alimentos cuando el hijo no tiene derecho al mínimo por descendientes. Dado que la consultante tiene la guarda y custodia, tiene derecho a aplicar el mínimo por descendientes, por lo que no le es aplicable la especialidad de las anualidades por alimentos.
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