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V2015-20 ·19 June 2020 ·consulta-vinculante Medium impact
Tax

Family housing expenses paid by a parent do not qualify as deductible maintenance payments

A taxpayer inquired whether marital home expenses (electricity, internet, property tax, etc.) paid under a divorce agreement can be deducted as maintenance payments. The Directorate General of Taxes (DGT) ruled that these payments do not qualify as maintenance under the Civil Code and therefore do not allow for the application of the special tax regime for Personal Income Tax (IRPF).

In 6 key points

How it affects those involved

Taxpayers cannot deduct general household utility or property costs as maintenance payments for tax purposes, even if mandated by a divorce settlement.

Lifecycle

2020-06-19PublishedPublished 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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