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The taxpayer asks whether child maintenance payments, subject to a court order, can reduce their taxable base for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that while they do not reduce the general taxable base, they do allow for the application of a special regime when calculating the total tax liability.
Question posed: Impact of said circumstance on the Personal Income Tax return for the 2020 fiscal year.
Alimony annuities fixed in favor of children cannot reduce the general taxable base pursuant to Article 55 of Law 35/2006. However, if they are satisfied by judicial decision and the children are not entitled to the minimum for descendants, a special regime must be applied to calculate the state and regional full tax liability. This regime consists of applying the scale of Article 63 separately to the amount of the annuities and to the remainder of the general taxable base.
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