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V0932-22 ·29 April 2022 ·consulta-vinculante Medium impact
Tax

Child maintenance annuities from a Romanian divorce decree may be applied

A resident in Spain enquired whether they could apply the tax treatment for child maintenance annuities based on a divorce decree issued by a Romanian judge. The Directorate-General for Taxes (DGT) ruled that, due to applicable conventions and regulations, such a decree is recognised without the need for further formalities.

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2022-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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