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V0177-23 ·7 February 2023 ·consulta-vinculante Medium impact
Tax

Household utility costs are not deductible as child maintenance payments for Income Tax purposes

A taxpayer inquired whether they could deduct electricity, water, and internet costs for the home where their ex-wife and children reside. The Directorate General for Taxes (DGT) ruled that these payments do not qualify as either child maintenance or compensatory alimony.

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2023-02-07PublishedPublished 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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