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V0100-20 ·17 January 2020 ·consulta-vinculante Medium impact
Tax

Education expenses for an adult child may be considered maintenance annuities

A taxpayer inquired whether the higher education music expenses for their 22-year-old daughter could be applied under the maintenance allowances regime. The DGT ruled that if the expenses meet the definition of maintenance (alimentos) under the Civil Code, they may be included in said regime.

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

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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