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A taxpayer asks whether they can apply the minimum for descendants despite the mother holding custody abroad. The DGT confirms it is possible if economic dependency or cohabitation is met.
Cuestión planteada - Si puede aplicar en su caso, el mínimo por descendiente.
El contribuyente tendrá derecho al mínimo por descendientes siempre que el hijo haya convivido con él en España o haya dependido económicamente del mismo. Al asimilarse la dependencia a la convivencia, el derecho se mantiene si se cumplen los requisitos del artículo 58 de la LIRPF. Si la madre no es residente fiscal en España, el contribuyente podrá aplicar el mínimo en su totalidad. La dependencia económica es una cuestión de hecho que debe probarse ante la Administración.
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