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V0409-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Child support reductions or special scales cannot be applied without a judicial ruling

A taxpayer inquired whether amounts paid for child support to their daughter via a private regulatory agreement could be treated as child support annuities for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, in the absence of a judicial ruling ratifying said agreement, the tax benefits provided by law cannot be applied.

In 5 key points

How it affects those involved

Taxpayers cannot claim tax relief for child support payments based solely on private agreements; a court-approved or ratified agreement is required to access these deductions.

Lifecycle

2015-02-02PublishedPublished 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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