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A taxpayer inquired whether they could apply the special regime under Articles 64 and 75 of the Personal Income Tax Law (LIRPF) regarding maintenance payments made to their 25-year-old child. The Directorate General for Taxes (DGT) ruled that this is permissible, provided the annuities are effectively paid and are mandated by a judicial decision.
Cuestión planteada Si puede aplicar en su declaración de IRPF respecto a dicho hijo, el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF.
Las anualidades por alimentos a favor de los hijos fijadas por decisión judicial no reducen la base imponible general, pero permiten aplicar las escalas estatal y autonómica por separado al importe de dichas anualidades y al resto de la base liquidable. Para aplicar este régimen, se debe considerar el importe dinerario efectivamente satisfecho según el concepto de alimentos del Código Civil. La obligación de suministrar alimentos no cesa por la edad del hijo, sino cuando este pueda ejercer un oficio o profesión o mejore de fortuna.
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