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V1161-16 ·22 March 2016 ·consulta-vinculante Medium impact
Tax

Child maintenance payments do not reduce taxable income but allow for separate tax liability calculation

The taxpayer asks whether annual child maintenance payments, including schooling expenses, are deductible. The DGT rules that while they do not reduce the general taxable income, 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

Taxpayers paying child maintenance cannot use these payments to lower their overall taxable base, but they can benefit from specific tax relief calculations related to dependents.

Lifecycle

2016-03-22PublishedPublished 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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