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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 28 results.
Education expenses can be treated as child support payments in IRPF
V1289-26
Private medical insurance included in child support amounts
V1816-25
Judicial education and medical expenses may be treated as child support annuities
V1799-25
Necessary child maintenance and extraordinary expenses may be included in the annuity regime
V2036-24
Spousal maintenance special rules cannot apply to excess payments not judicially determined
V1177-22
Child maintenance annuities may be applied as long as the obligation to pay them persists
V0315-22
In joint custody, the personal allowance for descendants is apportioned and the principle of speciality for maintenance payments does not apply
V2234-21
Minimum for descendants applicable if economic dependency proven
V1832-21
In joint custody, the personal allowance for descendants is prorated and the special regime for child support does not apply
V1195-21
The special regime for child support cannot be applied if one is entitled to the minimum allowance for descendants
V1187-21
Special tax rules for alimony payments cannot be applied if child custody is held
V0891-21
Shared custody: food allowance special rules do not apply if entitled to the minimum allowance for descendants
V0482-21
Child maintenance payments do not reduce taxable income but allow for a special tax regime
V0337-21
Annual allowances for maintenance not applicable where custody or cohabitation exists
V2976-20
In shared custody, parents cannot apply food special provisions
V2736-20
Shared custody excludes annual food payments but allows minimum for descendants
V2229-20
Family housing expenses paid by a parent do not qualify as deductible maintenance payments
V2015-20
Special provisions for food expenses may apply if judicial obligation exists
V1740-20
The special regime for alimony cannot be applied in the fiscal year in which the matrimonial breakdown has not occurred
V0930-20
Child support special tax regime cannot be applied to amounts exceeding judicial rulings
V0611-20
Child maintenance payments ordered by court may qualify for the special tax regime in Personal Income Tax (IRPF)
V0443-20
Child support annuity treatment applicable even if the child is not the bank account holder
V0318-20
Children's education expenses may be applied as maintenance annuities for Personal Income Tax (IRPF)
V0098-20
Education expenses for an adult child may be considered maintenance annuities
V0100-20
Possibility of applying the special regime of Article 95 bis of the LIRPF in cases of relocation of residence to Switzerland
V2959-19
Child maintenance annuities are applied in the tax year they are paid
V2600-19
Imposibilidad de aplicar el régimen de especialidades por alimentos cuando se tiene derecho al mínimo por descendientes
V0964-19
El régimen de especialidades por alimentos solo es aplicable desde la fecha de efectos del divorcio
V0669-19
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