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V1247-25 ·9 July 2025 ·consulta-vinculante Medium impact
Tax

Education expenses for a child may be treated as maintenance annuities

A taxpayer asks whether extraordinary higher education costs for their daughter can be treated under the maintenance annuities regime. The DGT responds that if such costs meet the definition of maintenance under the Civil Code, the provisions of articles 64 and 75 of the Income Tax Law may apply.

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2025-07-09PublishedPublished 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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