{"id":837,"date":"2019-11-19T16:56:48","date_gmt":"2019-11-19T15:56:48","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=837"},"modified":"2020-01-02T16:57:56","modified_gmt":"2020-01-02T15:57:56","slug":"declaracio-de-renda-desgravar-als-nets-com-si-fossin-fills","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/declaracio-de-renda-desgravar-als-nets-com-si-fossin-fills\/","title":{"rendered":"Declaraci\u00f3 de Renda: desgravar als n\u00e9ts com si fossin fills"},"content":{"rendered":"

“El passat mes de setembre es publicava la resoluci\u00f3 vinculant de la Direcci\u00f3 General de Tributs V2330-19 en la qual es confirmava la possibilitat que els avis puguin aplicar el m\u00ednim per descendents en les mateixes condicions establertes per al m\u00ednim per fills.<\/p>\n

La consultante en q\u00fcesti\u00f3 plantejava la seva situaci\u00f3 de conviv\u00e8ncia familiar amb la seva filla, mare soltera, i els seus dos n\u00e9ts menors d’edat. No havent relaci\u00f3 amb el pare, els menors estaven a c\u00e0rrec de la seva filla, sense conveni regulador ni sent\u00e8ncia judicial alguna pel mig. A l’no percebre la filla ingressos, els n\u00e9ts, depenien econ\u00f2micament de l’\u00e0via. Aquests, al seu torn, no tenien tampoc rendes superiors a 1.800 euros ni presentaven declaraci\u00f3 d’IRPF<\/strong>. La pregunta exposada era si \u00e9s possible l’aplicaci\u00f3 d’el m\u00ednim per descendents en una circumst\u00e0ncia d’aquest tipus.<\/p>\n

En la seva resposta, la DGT aclareix que estableix la normativa de l’IRPF pel que fa a el m\u00ednim per descendents.<\/p>\n

“El m\u00ednim per descendents \u00e9s, per cada un d’ells menor de vint anys o amb discapacitat, qualsevol que sigui la seva edat, sempre que convisqui amb el contribuent i no tingui rendes anuals, excloses les exemptes, superiors a 8.000 euros de:<\/p>\n

– 2.400 euros anuals pel primer.<\/p>\n

– 2.700 euros anuals pel segon.<\/p>\n

– 4.000 euros anuals pel tercer.<\/p>\n

– 4.500 euros anuals pel quart i seg\u00fcents.<\/p>\n

Quan el descendent sigui menor de tres anys, el m\u00ednim s’incrementar\u00e0 en 2.800 euros anuals. En els sup\u00f2sits d’adopci\u00f3 o acolliment, b\u00e9 sigui preadoptiu o permanent, l’increment es pot practicar en el per\u00edode impositiu en qu\u00e8 el fet s’inscrigui en el Registre Civil i en els dos seg\u00fcents, independentment de l’edat de al menor. Si la inscripci\u00f3 no \u00e9s necess\u00e0ria, l’increment de l’m\u00ednim es podr\u00e0 practicar en el per\u00edode impositiu en qu\u00e8 es produeixi la resoluci\u00f3 judicial o administrativa corresponent i en els dos seg\u00fcents.<\/p>\n

S’assimilen a descendents les persones vinculades a l’contribuent per tutela i acolliment sempre que hi hagi conviv\u00e8ncia (excepte en el cas de contribuents que satisfacin anualitats per aliments per decisi\u00f3 judicial, que no s’aplicaria el criteri de la conviv\u00e8ncia).<\/p>\n

D’aquesta manera, veiem que la norma no restringeix l’aplicaci\u00f3 dels m\u00ednims per descendents a l’exist\u00e8ncia d’un parentiu patern-filial, sin\u00f3 que que compr\u00e8n compr\u00e8n les relacions amb un grau de consanguinitat m\u00e9s lluny\u00e0 (n\u00e9ts, besn\u00e9ts …), aix\u00ed com l’adopci\u00f3, tutela o acolliment dels mateixos.<\/p>\n

L’article 61 de la LIRPF estableix tamb\u00e9 que “Quan dos o m\u00e9s contribuents tinguin dret a l’aplicaci\u00f3 de l’m\u00ednim per descendents (…) el seu import es prorratejar\u00e0 entre ells per parts iguals”. No obstant aix\u00f2, quan els contribuents tinguen distint grau de parentiu amb l’ascendent o descendent, l’aplicaci\u00f3 de l’m\u00ednim correspon als de grau m\u00e9s pr\u00f2xim, llevat que aquests no tinguin rendes anuals, excloses les exemptes, superiors a 8.000 euros, cas en qu\u00e8 correspon als de el seg\u00fcent grau “.<\/p>\n

Per tant, seguint aquest criteri i en el cas que ens ocupa, seria la filla de la consultante la qual tindria dret a aplicar el 100% de l’m\u00ednim per descendents. Per\u00f2, al no tenir rendes, excloses les exemptes, superiors a 8.000 euros anuals, l’aplicaci\u00f3 de l’m\u00ednim correspon a l’familiar de el seg\u00fcent grau de parentiu, que seria l’\u00e0via. A el pare no li correspon l’aplicaci\u00f3 de l’m\u00ednim per descendents al no existir conviv\u00e8ncia ni depend\u00e8ncia dels fills cap a ell. ”<\/p>\n

Font: Iberley<\/a><\/strong><\/p>\n

\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

“El passat mes de setembre es publicava la resoluci\u00f3 vinculant de la Direcci\u00f3 General de Tributs V2330-19 en la qual es confirmava la possibilitat que els avis puguin aplicar el m\u00ednim per descendents en les mateixes condicions establertes per al m\u00ednim per fills. La consultante…<\/p>\n","protected":false},"author":2,"featured_media":763,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[283,284],"class_list":["post-837","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies","tag-declaracion-renda","tag-renta-ca"],"yoast_head":"\nDeclaraci\u00f3 de Renda: desgravar als n\u00e9ts | Arias Assessors<\/title>\n<meta name=\"description\" content=\""El passat mes de setembre es publicava la resoluci\u00f3 vinculant de la Direcci\u00f3 General de Tributs V2330-19 en la qual es confirmava la possibilitat que...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ariasassessors.com\/ca\/declaracio-de-renda-desgravar-als-nets-com-si-fossin-fills\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" 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