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V1260-18 ·14 May 2018 ·consulta-vinculante Medium impact
Tax

Articles 64 and 75 of the IRPF Law cannot be applied if maintenance payments are not judicially recognised

A taxpayer inquired whether monthly amounts provided to their adult daughter could be considered maintenance payments to reduce their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that, as these payments are not recognised in the divorce decree, the reductions provided under Articles 64 and 75 of the IRPF Law cannot be applied.

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2018-05-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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