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The taxpayer asks whether annual child maintenance payments, including schooling expenses, are deductible. The DGT rules that while they do not reduce the general taxable income, they do allow for the application of a special regime for calculating the total tax liability.
Cuestión planteada Consideración fiscal de las anualidades por alimentos a favor de los hijos, con especial referencia a los gastos de escolarización.
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, para el cálculo de la cuota íntegra estatal y autonómica, se aplica un régimen de especialidades si el importe es inferior a la base liquidable general. En este cálculo se debe incluir el importe dinerario efectivamente satisfecho, incluyendo los gastos de escolarización si así lo establece la sentencia judicial.
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