Skip to content
Back to index
V0085-18 18 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Only child maintenance annuities established in judicially ratified regulatory agreements have tax effectiveness

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.

The question raised

Whether the amounts being paid to their child's school, or that may be paid in the future for the purpose of their education, can be included in the section "amount of child support annuities paid by judicial decision"

Book your free first meeting