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A divorced taxpayer asks whether their children's school expenses can be included as maintenance annuities under their agreement. The DGT rules that only expenses established in an agreement that has been judicially ratified are valid for tax purposes.
Cuestión planteada Si las cantidades que está abonando al centro escolar de su hijo, o que abone en un futuro por razón de su educación, se pueden incluir en el apartado "importe de las anualidades por alimentos en favor de los hijos satisfechas por decisión judicial"
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