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V0820-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Child maintenance annuities do not reduce the general taxable base

The taxpayer asks whether maintenance payments for their children, including schooling expenses, can reduce their general taxable base. The DGT rules that while these payments do not reduce the general taxable base, they do allow for the application of a special regime for calculating the total tax liability.

In 6 key points

How it affects those involved

The ruling clarifies that child maintenance is not a direct deduction from the general taxable base, but rather a factor used in the specific calculation of the total tax liability through a special regime.

Lifecycle

2015-03-13PublishedPublished 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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