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A query was raised regarding whether two parents living in separate households but sharing cohabitation with their child can each apply half of the minimum allowance for descendants. The DGT ruled that, provided the income and cohabitation requirements are met, the amount shall be apportioned equally between both parents.
Cuestión planteada Si puede aplicarse cada uno de los progenitores, el 50% del mínimo por descendientes.
Cuando dos contribuyentes tienen derecho al mínimo por descendientes respecto al mismo hijo, su importe se prorrateará entre ellos por partes iguales. Para ello, el descendiente no debe tener rentas anuales superiores a 8.000 euros ni presentar declaración con rentas superiores a 1.800 euros. Asimismo, debe cumplirse el requisito de convivencia, asimilándose a esta la dependencia del descendiente respecto al contribuyente.
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