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V2600-19 ·24 September 2019 ·consulta-vinculante Medium impact
Tax

Child maintenance annuities are applied in the tax year they are paid

A taxpayer asks whether they can apply the special regime for child maintenance payments to a specific tax year or if they can treat them as capital losses. The DGT rules that such amounts must be accounted for in the tax year in which they were actually paid.

In 6 key points

How it affects those involved

This ruling clarifies the timing for tax deductions related to child maintenance, confirming that they must be recorded in the period of actual payment rather than being deferred or treated as capital losses.

Lifecycle

2019-09-24PublishedPublished 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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