{"id":594,"date":"2014-10-08T08:04:09","date_gmt":"2014-10-08T08:04:09","guid":{"rendered":"http:\/\/ambitassessor.com\/blog\/?p=594"},"modified":"2016-10-03T08:10:28","modified_gmt":"2016-10-03T08:10:28","slug":"el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos","status":"publish","type":"post","link":"https:\/\/mgiambit.com\/blog\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\/","title":{"rendered":"El teac unifica criterio en el tratamiento fiscal de las anualidades para alimentos"},"content":{"rendered":"

En uno de nuestros anteriores post \u00abLa separaci\u00f3n de la pareja en el impuesto de la renta\u00bb<\/a> coment\u00e1bamos las especificaciones m\u00e1s relevantes en la tributaci\u00f3n del IRPF en caso de separaci\u00f3n matrimonial.
\nEntre estas se encontraba la incomptabilidad de la reducci\u00f3n de la base imponible en aplicaci\u00f3n del m\u00ednimo por descendientes regulado en el art\u00edculo 75 de la IRPF y contenpla en su art. 61 y el incentivo fiscal previsto en los art\u00edculos 64 y 75 de la misma ley 35\/2006
\nUna reciente sent\u00e9ncia del TEAC , 11 de Septiembre en unificaci\u00f3n de criterio ha puesto f\u00edn a esta interpretaci\u00f3n de la DGT y aclara que la aplicaci\u00f3n de uno y otro son compatibles.
\nAs\u00ed, el contribuyente separado legamente que satisfaga anualidades por alimentos a sus hijos por decisi\u00f3n judicial,y que comparta la cust\u00f3dia con su exconyugue , tendr\u00e1 derecho a la aplicaci\u00f3n del 50% prorrateado del importe m\u00ednimo por descendiente y prodr\u00e1s asi mismo del incentivo fiscal que permite aplicar la escala de tributaci\u00f3n separadamente al importe de las anualidades satisfechas.
\nY lo que es m\u00e1s, trat\u00e1ndose de una sentencia en unificaci\u00f3n de criterio, no nos hemos de preguntar a apartir de cuanto lo podremos aplicar. Una sentencia de este tipo indica cual es el criterio que tenia que haber regido con anterioridad, ya que la normativa no ha cambiado y que havia estado incorrectamente interpretada y abre la puerta a recorrer liquidaciones anteriores a la fecha de emisi\u00f3n<\/p>\n","protected":false},"excerpt":{"rendered":"

En uno de nuestros anteriores post \u00abLa separaci\u00f3n de la pareja en el impuesto de la renta\u00bb coment\u00e1bamos las especificaciones m\u00e1s relevantes en la tributaci\u00f3n del IRPF en caso de separaci\u00f3n matrimonial. Entre estas se encontraba la incomptabilidad de la reducci\u00f3n de la base imponible en aplicaci\u00f3n del m\u00ednimo por descendientes regulado en el art\u00edculo […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"jetpack_post_was_ever_published":false},"categories":[1,2],"tags":[],"class_list":["post-594","post","type-post","status-publish","format-standard","hentry","category-sin-categoria","category-destacado"],"yoast_head":"\nEl teac unifica criterio en el tratamiento fiscal de las anualidades para alimentos - Ambit Assessor<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mgiambit.com\/blog\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"El teac unifica criterio en el tratamiento fiscal de las anualidades para alimentos - Ambit Assessor\" \/>\n<meta property=\"og:description\" content=\"En uno de nuestros anteriores post \u00abLa separaci\u00f3n de la pareja en el impuesto de la renta\u00bb coment\u00e1bamos las especificaciones m\u00e1s relevantes en la tributaci\u00f3n del IRPF en caso de separaci\u00f3n matrimonial. Entre estas se encontraba la incomptabilidad de la reducci\u00f3n de la base imponible en aplicaci\u00f3n del m\u00ednimo por descendientes regulado en el art\u00edculo […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mgiambit.com\/blog\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\/\" \/>\n<meta property=\"og:site_name\" content=\"Ambit Assessor\" \/>\n<meta property=\"article:published_time\" content=\"2014-10-08T08:04:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-10-03T08:10:28+00:00\" \/>\n<meta name=\"author\" content=\"MGI \u00c0mbit\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AmbitAssessor\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"MGI \u00c0mbit\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\\\/\"},\"author\":{\"name\":\"MGI \u00c0mbit\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/#\\\/schema\\\/person\\\/232cec148f25c3f68d227a2f0a356645\"},\"headline\":\"El teac unifica criterio en el tratamiento fiscal de las anualidades para alimentos\",\"datePublished\":\"2014-10-08T08:04:09+00:00\",\"dateModified\":\"2016-10-03T08:10:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\\\/\"},\"wordCount\":270,\"commentCount\":0,\"articleSection\":[\"\u00c0mbit Assessor\",\"Destacado\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\\\/\",\"url\":\"https:\\\/\\\/mgiambit.com\\\/blog\\\/el-teac-unifica-criterio-en-el-tratamiento-fiscal-de-las-anualidades-para-alimentos\\\/\",\"name\":\"El teac unifica criterio en el tratamiento fiscal de las anualidades para alimentos - 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