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V0619-20 31 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Exequatur of foreign judgment required to apply tax relief for maintenance annuities

A taxpayer resident in Spain inquired whether they could apply the special tax treatment for maintenance annuities ordered by a Uruguayan court. The Directorate General of Taxes (DGT) ruled that, as these are not subject to automatic recognition under the Legal Cooperation Convention, the judgment must undergo the exequatur process to be enforceable in Spain.

The question raised

Cuestión planteada Operatividad de las especialidades aplicables en los supuestos de anualidades por alimentos a favor de los hijos: artículos 64 y 75 de la Ley 35/2006.

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