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The inquirer asks whether they can continue to apply the child support allowance regime for their adult daughters. The DGT responds that this is possible as long as the legal obligation to provide maintenance exists and such amounts are effectively paid.
Cuestión planteada Hasta qué edad de las hijas se permiten las especialidades aplicables en los supuestos de anualidades por alimentos a favor de los hijos, y en concreto, si éstas se permiten mientras persista la obligación de pagar los alimentos, o si a partir de determinada edad de las hijas, aun debiendo pagar la pensión de alimentos, ya no se podrían aplicar dichas especialidades.
Las anualidades por alimentos a favor de los hijos no reducen la base imponible general, pero permiten aplicar las escalas estatal y autonómica por separado según los artículos 64 y 75 de la LIRPF. Este régimen es aplicable mientras exista la obligación de suministrar alimentos según el Código Civil, la cual no cesa por una edad determinada, sino por causas como que el alimentista pueda ejercer un oficio o mejore de fortuna. El derecho a la especialidad depende de la existencia de la obligación y del pago efectivo de las anualidades.
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