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V2146-15 ·14 July 2015 ·consulta-vinculante Medium impact
Tax

Child maintenance annuities do not reduce the taxable base but allow special treatment in the tax liability

A divorced taxpayer with joint custody seeks clarification on the tax treatment of child maintenance payments for their daughter. The DGT clarifies that these annuities do not reduce the general taxable base, but do allow for a special calculation regarding the gross tax liability and the entitlement to the personal allowance for children in joint custody.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between deductions from the taxable base and adjustments to the tax liability for maintenance payments, specifically in joint custody arrangements.

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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