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V0611-20 ·30 March 2020 ·consulta-vinculante Medium impact
Tax

Child support special tax regime cannot be applied to amounts exceeding judicial rulings

A taxpayer inquired whether the IRPF special tax regime for child support could be applied to the actual amount of maintenance paid, if this exceeds the amount established in the regulatory agreement. The DGT ruled that this regime can only be applied to the amount specified in the judicial resolution or the ratified agreement.

In 6 key points

How it affects those involved

Taxpayers cannot deduct child support payments in excess of the legally mandated amount under the special tax regime; only the judicially determined amount is eligible.

Lifecycle

2020-03-30PublishedPublished 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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