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V1799-25 ·13 October 2025 ·consulta-vinculante Medium impact
Tax

Judicial education and medical expenses may be treated as child support annuities

The consultant asks whether extraordinary education and medical expenses for their daughters, fixed in a divorce agreement, can be treated under the special regime. The DGT responds that yes, provided they are child support expenses under the Civil Code.

In 6 key points

Lifecycle

2025-10-13PublishedPublished 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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