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MEDIUM
FISCAL

Education expenses for a child may be treated as maintenance annuities

V1247-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1247-25
Published
9 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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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