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A taxpayer asks whether the special regime for maintenance allowances (arts. 64 and 75 LIRPF) applies in a shared custody scenario with a child who cohabits alternately. The DGT responds that where there is cohabitation or custody, the minimum for descendants applies instead of the maintenance regime.
Cuestión planteada Si puede aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF.
El progenitor con la guarda y custodia debe aplicar el mínimo por descendientes y no las especialidades por anualidades por alimentos. Si se pierde la guarda y custodia por mayoría de edad pero se mantiene la convivencia, sigue aplicando el mínimo por descendientes. Si no hay convivencia pero se prestan alimentos por resolución judicial, el contribuyente puede optar entre el mínimo por descendientes o el tratamiento de anualidades por alimentos.
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