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V0443-20 ·25 February 2020 ·consulta-vinculante Medium impact
Tax

Child maintenance payments ordered by court may qualify for the special tax regime in Personal Income Tax (IRPF)

A taxpayer inquired whether they could apply the special regime under Articles 64 and 75 of the Personal Income Tax Law (LIRPF) regarding maintenance payments made to their 25-year-old child. The Directorate General for Taxes (DGT) ruled that this is permissible, provided the annuities are effectively paid and are mandated by a judicial decision.

In 6 key points

How it affects those involved

Taxpayers paying court-ordered maintenance for adult children may benefit from the special tax regime, potentially reducing their general taxable base.

Lifecycle

2020-02-25PublishedPublished 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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