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V0318-20 ·11 February 2020 ·consulta-vinculante Medium impact
Tax

Child support annuity treatment applicable even if the child is not the bank account holder

A parent inquired whether receiving child support payments into the mother's bank account (rather than the child's) prevents them from applying the child support deduction in their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that this treatment can be applied provided the annual amounts specified in the agreement are effectively paid.

In 6 key points

How it affects those involved

This ruling clarifies that the recipient of the funds does not necessarily have to be the child for tax deduction purposes, as long as the legal obligation to pay the child support is fulfilled.

Lifecycle

2020-02-11PublishedPublished 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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