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A taxpayer inquired whether amounts agreed upon with an ex-partner for their daughter's support can be treated as maintenance annuities. The DGT ruled that, in the absence of a court order ratifying the agreement, the corresponding tax benefits cannot be applied.
Cuestión planteada Consideración de las cantidades antes descritas como anualidades por alimentos en favor de los hijos a efectos del Impuesto sobre la Renta de las Persona Físicas.
Para que las anualidades por alimentos a favor de los hijos reciban un tratamiento fiscal separado de la base liquidable general, deben satisfacerse por resolución judicial. En este caso, la ausencia de homologación judicial del acuerdo impide la aplicación de los artículos 55, 64 y 75 de la Ley del IRPF.
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