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V2139-15 ·14 July 2015 ·consulta-vinculante Medium impact
Tax

Child maintenance payments do not reduce taxable income but allow for a special tax rate scale

The taxpayer asks whether annual child maintenance and education expenses are deductible. The DGT rules that while they do not reduce the general taxable income, they do allow for the application of a special regime for calculating the tax liability.

In 6 key points

How it affects those involved

The ruling clarifies that maintenance payments are not deductible from the general taxable base, but they do trigger a specific calculation method for the tax quota, affecting how the tax rate is applied to the taxpayer's income.

Lifecycle

2015-07-14PublishedPublished 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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