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A taxpayer inquires about their situation following a divorce, particularly regarding family status, minimums for descendants and disability, and applicable deductions. The DGT clarifies how these concepts apply when children do not live with the taxpayer but receive judicial child support payments.
Cuestión planteada - Incidencia en el cálculo del tipo de retención a practicar por el empleador del consultante, de las cantidades pagadas a su ex cónyuge en concepto de pensión compensatoria, así como si incide el hecho de tener dos hijos que dependen económicamente de él, estando uno de ellos incapacitado y teniendo en cuenta que el otro hijo está estudiando.
Para hijos que no conviven pero reciben alimentos por resolución judicial, el progenitor puede optar por el mínimo por descendientes o por el régimen de anualidades por alimentos. Si el hijo es mayor de edad y no convive, el progenitor puede aplicar el mínimo por descendientes si es menor de 25 años y lo sostiene económicamente. En el caso de hijos con discapacidad que conviven con el otro progenitor, el mínimo por descendientes se prorrateará entre ambos progenitores. La deducción por descendiente con discapacidad se prorrateará si ambos progenitores tienen derecho a ella.
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