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V0446-21 2 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Child maintenance payments do not qualify for compensatory pension tax reductions

A taxpayer inquired whether the €250 monthly payment made to an ex-spouse for the benefit of their children could be classified as a compensatory pension to qualify for a tax reduction. The Directorate General of Taxes (DGT) ruled that, as these payments are court-ordered for the children's support, they constitute maintenance annuities and do not entitle the payer to such a reduction.

The question raised

Question raised: Whether, regarding the payment of the amount of 250 euros per month, the same could have the tax classification of compensatory alimony in favor of the spouse and, therefore, be subject to the reduction established in Article 55 of the Tax Law, or conversely, whether it must have the tax status of child support in favor of the children, without being entitled to said reduction.

The DGT's ruling

The amount of 250 euros per month does not constitute compensatory alimony, but rather child support annuities in favor of the children pursuant to the judicial ruling. Therefore, the reduction provided for in Article 55 of the Personal Income Tax Law (LIRPF) is not applicable. Furthermore, as the taxpayer holds shared custody, they are entitled to the prorated minimum for descendants, which precludes the application of the special treatment set forth in Articles 64 and 75 of the Law.

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