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A taxpayer asks whether they can apply the special tax treatment for alimony paid since February 2019, prior to the divorce decree. The DGT responds that this is not possible because the regime requires the breakdown of the matrimonial bond.
Question posed: Whether the special regime under Articles 64 and 75 of the LIRPF can be applied in the 2019 Personal Income Tax return regarding the amounts paid as alimony since February 2019.
To apply the special regime under Articles 64 and 75 of the LIRPF regarding alimony annuities for children, the breakdown of the matrimonial bond must have occurred. Therefore, such application is not appropriate for amounts paid before the date on which the judicial sentence declaring the divorce becomes final. In this case, the regime can only be applied to the amounts paid from the date the sentence becomes final.
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