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V3453-20 27 November 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · mínimo por descendientes

Parent with sole custody may apply minimum for descendants

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.

The question raised

Application of the minimum for descendants

The DGT's ruling

The parent with custody may apply the minimum for descendants as they are the person with whom the minor resides, without being able to apply the treatment of alimony annuities under Articles 64 and 75 of the Personal Income Tax Law. The parent who does not reside with the minor but provides alimony by judicial resolution may choose between the minimum for descendants (which shall be prorated in equal parts between parents) or the treatment of alimony annuities. Economic dependency is assimilated to cohabitation.

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