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A taxpayer inquired whether they could apply the special tax treatment under Articles 64 and 75 of the Personal Income Tax Act (LIRPF) regarding a €5,000 payment in child support arrears. The Directorate General of Taxes (DGT) ruled that, as the taxpayer holds custody of the child, they are entitled to the personal allowance for descendants and therefore cannot apply the special rules for alimony annuities.
This ruling clarifies that taxpayers with custody of a child cannot claim the specific tax benefits for alimony payments, as they already benefit from the standard personal allowances for dependents.
The tax team reviews your specific situation.
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