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The taxpayer asks whether maintenance payments for their children, including schooling expenses, can reduce their general taxable base. The DGT rules that while these payments do not reduce the general taxable base, they do allow for the application of a special regime for calculating the total tax liability.
Cuestión planteada Consideración fiscal de las anualidades por alimentos a favor de los hijos, con especial referencia a los gastos de escolarización.
Las anualidades por alimentos a favor de los hijos no pueden reducir la base imponible general según el artículo 55 de la LIRPF. Sin embargo, para calcular la cuota íntegra estatal y autonómica, se aplica un régimen de especialidades donde el importe de las anualidades se trata por separado al resto de la base liquidable. En este cálculo se debe incluir el importe dinerario efectivamente satisfecho, incluyendo los gastos de escolarización si así lo establece la sentencia judicial.
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