Skip to content
Back to index
V1025-16 15 March 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Travel expenses for visitation rights do not constitute compensatory alimony or child support

A query is made as to whether travel expenses paid to the mother of minors can be considered part of compensatory alimony. The DGT responds that they cannot, as they do not meet the civil definition of compensatory alimony or child support for children.

The question raised

Question posed: Can the travel expenses paid to the mother of the minors be considered additional to her compensatory alimony?

The DGT's ruling

Travel expenses incurred for visitation rights do not meet the definition of compensatory alimony under Article 97 of the Civil Code. They are also not considered child support under Article 142 of the Civil Code. Therefore, they cannot reduce the taxable base nor can the special provisions of Articles 64 and 75 of the LIRPF be applied.

Email
Contact