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The DGT responds that parents with custody cannot apply food special provisions and explains how the child should be taxed.
Cuestión planteada Si en caso de existir sentencia judicial en que se atribuye la guarda y custodia compartida del hijo menor en común, y además una pensión de alimentos pagada por la madre a favor de su hijo, la madre puede aplicar el mínimo por descendientes y a su vez el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF, y cómo deben presentar la declaración de IRPF ambos progenitores.
El progenitor con la guarda y custodia puede aplicarse el mínimo por descendientes por convivencia, pero no las especialidades de los artículos 64 y 75 de la LIRPF por alimentos. En custodia compartida, cualquiera de los dos progenitores puede optar por la tributación conjunta con el hijo, mientras el otro declara individualmente. Si el hijo tributa conjuntamente con un progenitor y tiene rentas superiores a 1.800 euros, solo ese progenitor disfrutará del mínimo por el descendiente. En caso de declaración individual de ambos padres, el mínimo por descendiente se prorrateará por partes iguales.
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