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V0315-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Child maintenance annuities may be applied as long as the obligation to pay them persists

The taxpayer asks how long they can apply the special tax treatment in their Personal Income Tax (IRPF) for child maintenance payments made to their disabled daughter. The Directorate General for Taxes (DGT) rules that this may continue as long as the legal obligation to provide maintenance exists and the amounts are effectively paid.

In 6 key points

How it affects those involved

This ruling clarifies the continuity of tax relief for maintenance payments, confirming that the deduction remains available as long as the legal obligation and actual payments persist.

Lifecycle

2022-02-18PublishedPublished 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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