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A taxpayer inquired whether the higher education music expenses for their 22-year-old daughter could be applied under the maintenance allowances regime. The DGT ruled that if the expenses meet the definition of maintenance (alimentos) under the Civil Code, they may be included in said regime.
Cuestión planteada Si puede aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF, respecto al pago de gastos relacionados con la realización del curso de estudios superiores de música por parte de su hija, para dedicarse profesionalmente a ello.
Los gastos de educación e instrucción de un hijo, incluso después de la mayoría de edad si no ha terminado su formación por causa no imputable, se consideran alimentos según el artículo 142 del Código Civil. Por tanto, estos pagos pueden aplicarse mediante el régimen de especialidades de los artículos 64 y 75 de la LIRPF. Se deben tratar como gastos efectivamente realizados y acreditarse por cualquier medio de prueba admitido en Derecho.
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