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V0098-20 ·17 January 2020 ·consulta-vinculante Medium impact
Tax

Children's education expenses may be applied as maintenance annuities for Personal Income Tax (IRPF)

A taxpayer inquired about how to substantiate higher education expenses for their daughter to apply them under the maintenance allowance regime. The Directorate General for Taxes (DGT) ruled that these expenses are considered maintenance if they comply with the Civil Code and can be proven by any admissible means of evidence.

In 6 key points

How it affects those involved

This ruling clarifies the evidentiary requirements for claiming education costs as maintenance allowances, providing taxpayers with flexibility in how they substantiate these expenses for tax purposes.

Lifecycle

2020-01-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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