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The DGT confirms that under shared custody, annual food payments do not apply, but the minimum payment for descendants can be prorated.
Cuestión planteada En el caso de que un contribuyente haya pagado la pensión por alimentos a sus hijos -de enero a septiembre de un año- por así quedar establecido en sentencia judicial, y partiendo de la hipótesis de que se haya dictado a lo largo del año una sentencia judicial de modificación de medidas por la que se establece la guarda y custodia compartida de los hijos menores, desapareciendo la obligación de pago de pensión alimenticia por sus hijos, se cuestiona si dicho contribuyente puede aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF por las anualidades por alimentos pagadas a sus hijos de enero a septiembre del año, y, además, aplicarse el mínimo por descendientes.
Si existe una sentencia de modificación de medidas que establece la guarda y custodia compartida, el contribuyente no puede aplicar las especialidades por anualidades por alimentos de los artículos 64 y 75 de la LIRPF. No obstante, podrá aplicarse el mínimo por descendientes, el cual deberá prorratearse al 50% con el otro progenitor. Si no existiera dicha sentencia de modificación, el progenitor que no conviva pero preste alimentos por resolución judicial podrá optar entre el mínimo por descendientes (prorrateado) o el tratamiento de las anualidades por alimentos por lo efectivamente satisfecho.
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