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A query was raised regarding whether, under a joint custody arrangement, it is possible to apply the personal allowance for descendants while simultaneously applying the principle of speciality for maintenance payments. The DGT ruled that, as the taxpayer is entitled to an apportioned allowance, the treatment provided for in Articles 64 and 75 of the LIRPF cannot be applied.
Cuestión planteada Si puede aplicar el mínimo por descendientes (50%) durante el período de custodia, y a su vez el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF por el período de tiempo en que no custodia a la menor, tal como se establece por el Tribunal Superior de Justicia de Andalucía en sentencia Nº 1535/2020, de fecha 8 de octubre de 2020.
En supuestos de guarda y custodia compartida, el derecho al mínimo por descendientes corresponde a ambos progenitores, debiendo prorratearse el importe por partes iguales. El régimen de especialidad para anualidades por alimentos (artículos 64 y 75 de la LIRPF) solo es aplicable cuando los progenitores no tengan derecho a la aplicación del mínimo por descendientes. Por tanto, si existe derecho al mínimo prorrateado, no procede la aplicación de dicha especialidad.
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