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A divorced parent with shared custody of expenses asks whether they can apply the descendant minimum or the alimony annuity scheme. The DGT rules that they may choose between both options provided that the legal requirements are met.
Cuestión planteada Si puede aplicar el mínimo por descendientes por su hija en su declaración de IRPF, o bien el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF. En caso afirmativo, pregunta si podría hacer una declaración complementaria correspondiente a los ejercicios anteriores.
Los progenitores que no conviven con los hijos pero les prestan alimentos por resolución judicial pueden optar por la aplicación del mínimo por descendientes, al asimilarse la dependencia económica a la convivencia, o por el tratamiento de anualidades por alimentos. Si se aplica el mínimo por descendientes, este se prorrateará por partes iguales entre los progenitores. Para el régimen de anualidades, se deben satisfacer efectivamente los gastos que correspondan a alimentos según el Código Civil.
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