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V2353-17 ·15 September 2017 ·consulta-vinculante Medium impact
Tax

Court-ordered university expenses may be treated as maintenance annuities for Personal Income Tax (IRPF)

A divorced individual inquired whether the payment of university expenses for their adult daughter, as established in a divorce settlement, has tax implications. The Directorate General for Taxes (DGT) ruled that these payments may be counted as maintenance annuities under the law.

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2017-09-15PublishedPublished 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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