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V0315-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Child maintenance annuities may be applied as long as the obligation to pay them persists

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.

The question raised

Until what point is it permitted to apply, in the Personal Income Tax return, the specialities applicable in the cases of alimony annuities in favor of children.

The DGT's ruling

Alimony annuities in favor of children do not reduce the general taxable base, but allow for the separate application of state and regional scales to the amount of the annuities and to the remainder of the taxable base. This special regime may be applied as long as the obligation to provide alimony exists according to the Civil Code and the fixed amounts are effectively paid. The obligation to provide alimony does not cease due to the age of the child, but due to causes such as the recipient being able to practice a trade or profession that allows them to subsist without the pension.

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