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A taxpayer has enquired whether they can apply the descendant minimum tax relief or the specific child maintenance rules for a daughter under 25 with whom they do not reside. The Directorate General of Taxes (DGT) has ruled that the taxpayer may choose between applying the descendant minimum (by treating economic dependency as equivalent to cohabitation) or the annuity-based child maintenance regime.
Cuestión planteada - Respecto de la hija menor de veinticinco años, teniendo en cuenta que el consultante no convive con ella, si podría aplicar la mitad del mínimo por descendientes o se aplicaría las especialidades previstas en los artículos 64 y 75 de la LIRPF.
Los progenitores que no conviven con los hijos pero pagan alimentos por resolución judicial pueden optar por el mínimo por descendientes o por el tratamiento de las anualidades por alimentos. Si opta por el mínimo, este se prorrateará por partes iguales entre los progenitores. Si opta por el régimen de anualidades, se tendrá en cuenta el importe efectivamente satisfecho según el Código Civil. La obligación de alimentos no cesa por la edad si el hijo continúa estudiando y en situación de dependencia.
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