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The taxpayer asks how long they can apply the special tax treatment in their Personal Income Tax (IRPF) for child maintenance payments made to their disabled daughter. The Directorate General for Taxes (DGT) rules that this may continue as long as the legal obligation to provide maintenance exists and the amounts are effectively paid.
Cuestión planteada Hasta qué momento se permite que pueda aplicar en su declaración de IRPF, las especialidades aplicables en los supuestos de anualidades por alimentos a favor de los hijos.
Las anualidades por alimentos a favor de los hijos no reducen la base imponible general, pero permiten aplicar las escalas estatal y autonómica por separado al importe de las anualidades y al resto de la base liquidable. Este régimen de especialidades se puede aplicar mientras exista la obligación de suministrar alimentos según el Código Civil y se satisfagan efectivamente las cantidades fijadas. La obligación de suministrar alimentos no cesa por la edad del hijo, sino por causas como que el alimentista pueda ejercer un oficio o profesión que le permita subsistir sin la pensión.
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