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A mother with custody of children with disabilities asks whether she can claim the full amount of personal allowances and disability relief if the father opts for the annual child support payment scheme. The DGT rules that if the father chooses annual payments, he forfeits the right to these allowances, allowing the mother to claim them in full, provided she meets the relevant activity or benefit requirements.
Cuestión planteada En caso de que su ex cónyuge optara por la aplicación del régimen de anualidades por alimentos, en vez de optar por aplicar en su declaración de IRPF el 50% de los mínimos y de la deducción por descendiente con discapacidad a cargo, si puede la consultante aplicarse el 100% de dichos mínimos y de la referida deducción establecida en la letra a) del apartado 1 del artículo 81 bis de la LIRPF.
El progenitor con la guarda y custodia puede aplicarse el mínimo por descendientes y por discapacidad al convivir con ellos. Si el otro progenitor opta por el régimen de anualidades por alimentos (arts. 64 y 75 LIRPF), no tendrá derecho a los mínimos, permitiendo que el progenitor conviviente aplique la totalidad de los mismos. Asimismo, la madre podrá aplicar la totalidad de la deducción por descendientes con discapacidad (art. 81 bis.1.a LIRPF), siempre que cumpla los requisitos de actividad o percepción de prestaciones y los límites legales.
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