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V1025-19 10 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Childcare expenses in divorce agreements qualify for alimony tax reliefs

The DGT has been asked whether childcare amounts established in a divorce settlement can be taxed as alimony annuities. The DGT ruled that if the payment obligation is determined by a judicial decision, the specific provisions of Articles 64 and 75 of the IRPF Law may apply.

The question raised

Impact of the amount paid for child care, as set out in the divorce regulatory agreement, on Personal Income Tax (IRPF) taxation.

The DGT's ruling

The impact of child support annuities on Personal Income Tax (IRPF) is determined by the content of the judicially approved regulatory agreement. If the agreement provides for the payment of child care expenses, the taxpayer may apply the specific provisions of Articles 64 and 75 of the Personal Income Tax Law as long as the judicial obligation to pay child support exists and such annuities are effectively satisfied.

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