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MEDIUM
FISCAL

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

V1799-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1799-25
Published
13 Oct 2025

Summary

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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