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V0098-20 17 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Children's education expenses may be applied as maintenance annuities for Personal Income Tax (IRPF)

A taxpayer inquired about how to substantiate higher education expenses for their daughter to apply them under the maintenance allowance regime. The Directorate General for Taxes (DGT) ruled that these expenses are considered maintenance if they comply with the Civil Code and can be proven by any admissible means of evidence.

The question raised

How to prove that expenses related to the higher education being pursued by one's daughter have been incurred, for the purpose of applying the special regime of Articles 64 and 75 of the LIRPF to them.

The DGT's ruling

Education and instruction expenses are considered maintenance according to Article 142 of the Civil Code, even after reaching the age of majority if the training has not been completed for reasons not attributable to the child. These payments may be applied through the special regime of Articles 64 and 75 of the Personal Income Tax Law (LIRPF) if they are amounts effectively paid. Accreditation must be carried out by any means of proof admitted in Law, with the Tax Agency being competent to assess such means.

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