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A taxpayer inquired about the taxation of maintenance annuities paid to an adult child. The DGT ruled that while these do not reduce the general taxable base, they do allow the state and regional tax scales to be applied separately to the remaining taxable amount.
Cuestión planteada Tributación de la anualidad por alimentos en el Impuesto sobre la Renta de las Personas Físicas del consultante, teniendo en cuenta que el hijo es mayor de edad.
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, si se satisfacen por decisión judicial y el hijo no tiene derecho al mínimo por descendientes, se deben aplicar las escalas estatal y autonómica por separado al importe de las anualidades y al resto de la base liquidable. Para este cálculo se debe considerar el importe efectivamente satisfecho según el Código Civil. La obligación de suministrar alimentos no cesa por la edad del hijo, sino por causas específicas como que el alimentista pueda ejercer un oficio o mejore su fortuna.
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