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The taxpayer inquires about the age limits and conditions for applying the child maintenance annuity regime in their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that these amounts do not reduce the general taxable base, but they do allow for the separate application of state and regional tax scales, provided all legal requirements are met.
Cuestión planteada Hasta qué edad y/o bajo qué circunstancias puede aplicar el régimen de anualidades por alimentos en su declaración de IRPF.
Las anualidades por alimentos a favor de los hijos no pueden reducir la base imponible general según el artículo 55 de la LIRPF. No obstante, se pueden aplicar las escalas estatal y autonómica por separado al importe de las anualidades y al resto de la base liquidable, siempre que se satisfagan por decisión judicial y el hijo no tenga derecho al mínimo por descendientes. La obligación de suministrar alimentos no cesa por una edad determinada, sino por causas específicas del Código Civil, como que el hijo pueda valerse por sí mismo o que el obligado no pueda satisfacerlos.
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