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A taxpayer inquired whether the IRPF special tax regime for child support could be applied to the actual amount of maintenance paid, if this exceeds the amount established in the regulatory agreement. The DGT ruled that this regime can only be applied to the amount specified in the judicial resolution or the ratified agreement.
Cuestión planteada Si puede aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF en su declaración de IRPF de 2019, respecto al importe real de las anualidades por alimentos satisfechas que es superior al importe fijado por decisión judicial.
Para aplicar el régimen de especialidades de los artículos 64 y 75 de la LIRPF, solo se puede tener en cuenta el importe de la anualidad por alimentos que haya sido efectivamente satisfecha y que haya sido fijada en resolución judicial. El consultante no puede aplicar dicho régimen respecto a los importes satisfechos que excedan la cuantía establecida en el convenio regulador ratificado judicialmente. Los gastos deben corresponderse con los términos del artículo 142 del Código Civil.
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