{"id":3529165,"date":"2025-04-10T08:57:04","date_gmt":"2025-04-10T08:57:04","guid":{"rendered":"https:\/\/www.renovarpapeles.com\/tramites\/?p=3529165"},"modified":"2025-04-11T04:03:53","modified_gmt":"2025-04-11T04:03:53","slug":"legislacion-de-la-agencia-tributaria-sobre-desgravacion-de-un-descendiente-en-lascustodias-compartid","status":"publish","type":"post","link":"https:\/\/www.renovarpapeles.com\/tramites\/legislacion-de-la-agencia-tributaria-sobre-desgravacion-de-un-descendiente-en-lascustodias-compartid\/","title":{"rendered":"legislacion de la agencia tributaria sobre desgravacion de un descendiente en lascustodias compartid"},"content":{"rendered":"La Agencia Tributaria de Espa\u00f1a establece que la desgravaci\u00f3n por descendientes en las custodias compartidas se aplica de manera proporcional al tiempo que el menor permanezca bajo la guarda y custodia de cada uno de los progenitores. Esto significa que cuando ambos padres tienen la custodia compartida del hijo, pueden aplicar la desgravaci\u00f3n de forma individual en su declaraci\u00f3n de IRPF.<\/p><!-- \/wp:post-content --><!-- wp:paragraph --><p>En el caso de que solo uno de los progenitores cumpla los requisitos para aplicar la desgravaci\u00f3n, \u00e9ste deber\u00e1 informar en su declaraci\u00f3n de la situaci\u00f3n de custodia compartida y la renuncia del otro progenitor a la desgravaci\u00f3n correspondiente. En este caso, se aplicar\u00e1 la mitad de la desgravaci\u00f3n correspondiente a cada progenitor.<\/p><!-- \/wp:paragraph --><!-- wp:paragraph --><p>","protected":false},"excerpt":{"rendered":"<p>La Agencia Tributaria de Espa\u00f1a establece que la desgravaci\u00f3n por descendientes en las custodias compartidas se aplica de manera&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[265],"tags":[272],"class_list":["post-3529165","post","type-post","status-publish","format-standard","hentry","category-renta","tag-renta-2013"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false},"uagb_author_info":{"display_name":"Renovar Papeles","author_link":"https:\/\/www.renovarpapeles.com\/tramites\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":"La Agencia Tributaria de Espa\u00f1a establece que la desgravaci\u00f3n por descendientes en las custodias compartidas se aplica de manera...","_links":{"self":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3529165","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/comments?post=3529165"}],"version-history":[{"count":0,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/posts\/3529165\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/media?parent=3529165"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/categories?post=3529165"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.renovarpapeles.com\/tramites\/wp-json\/wp\/v2\/tags?post=3529165"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}