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A taxpayer inquired whether they could apply the special tax treatment under Articles 64 and 75 of the Personal Income Tax Act (LIRPF) regarding a €5,000 payment in child support arrears. The Directorate General of Taxes (DGT) ruled that, as the taxpayer holds custody of the child, they are entitled to the personal allowance for descendants and therefore cannot apply the special rules for alimony annuities.
Question raised: Whether they are entitled to apply, due to said payment, the special regime provided for in Articles 64 and 75 of the LIRPF in their 2020 Personal Income Tax return.
Alimony annuities in favor of children do not reduce the general taxable base pursuant to Article 55 of the LIRPF, but they affect the settlement through Articles 64 and 75. However, the parent who has custody of the children may apply the minimum for descendants due to cohabitation with them. Since the taxpayer has custody, they are not entitled to the special provisions of Articles 64 and 75 regarding the payment of arrears in alimony.
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