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V1177-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Spousal maintenance special rules cannot apply to excess payments not judicially determined

The taxpayer asks whether they can include 50% of mortgage payments made in excess of the court-ordered amount as maintenance, due to their ex-spouse's failure to meet their obligation. The Directorate General of Taxes (DGT) rules that the special tax regime can only be applied to the amount specified in the judicial resolution and actually paid.

In 6 key points

How it affects those involved

Taxpayers cannot claim tax relief under the maintenance special rules for voluntary payments made above the amount legally established by a court order.

Lifecycle

2022-05-26PublishedPublished 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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