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A taxpayer inquired whether the €250 monthly payment made to an ex-spouse for the benefit of their children could be classified as a compensatory pension to qualify for a tax reduction. The Directorate General of Taxes (DGT) ruled that, as these payments are court-ordered for the children's support, they constitute maintenance annuities and do not entitle the payer to such a reduction.
Taxpayers paying child maintenance through court orders cannot reclassify these payments as compensatory pensions to benefit from specific tax reductions on their taxable base.
The tax team reviews your specific situation.
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