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The taxpayer inquired about the possibility of deducting investments in their main residence and maintenance costs, as well as the tax treatment of child maintenance payments. The Directorate General for Taxes (DGT) ruled that the residence deduction cannot be claimed as the property was not owned prior to 2013. Furthermore, maintenance payments only allow for specific calculation methods if the taxpayer is not already entitled to the personal allowance for descendants.
Cuestión planteada A. En referencia a la vivienda, fecha a partir de la cual el consultante puede comenzar a practicar la deducción tanto por su adquisición cómo por los diversos gastos que ocasiona su tenencia y disfrute semestral junto a sus dos hijas, mayores de edad.
La deducción por inversión en vivienda habitual fue suprimida en 2013, permitiéndose solo para quienes la adquirieron o pagaron antes de esa fecha. Los gastos de mantenimiento y disfrute de la vivienda no son deducibles. Respecto a las hijas, el consultante puede aplicar el mínimo por descendiente prorrateado si cumplen los requisitos de edad, convivencia y rentas. Las especialidades de cálculo por anualidades de alimentos solo se aplican cuando el progenitor no tiene derecho al mínimo por descendiente.
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