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A mother with exclusive custody of her child asks whether she can apply the minimum rate for descendants. The DGT responds that, as she lives with the child, she may apply the minimum rate and not the annual maintenance payments.
Cuestión planteada Aplicación del mínimo por descendientes
El progenitor con la guarda y custodia puede aplicarse el mínimo por descendientes por convivir con el hijo, sin poder aplicar las especialidades de anualidades por alimentos de los artículos 64 y 75 de la LIRPF. El progenitor que no convive pero paga alimentos puede optar entre el mínimo por descendientes o el tratamiento de anualidades por alimentos. Si se opta por el mínimo, este se prorrateará por partes iguales entre los progenitores.
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