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A taxpayer asks whether extraordinary higher education costs for their daughter can be treated under the maintenance annuities regime. The DGT responds that if such costs meet the definition of maintenance under the Civil Code, the provisions of articles 64 and 75 of the Income Tax Law may apply.
Cuestión planteada Si respecto a los gastos extraordinarios con motivo de los estudios superiores que está cursando su hija (matrícula, residencia, etc), puede aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF.
Los gastos de educación e instrucción de un hijo se consideran alimentos según el artículo 142 del Código Civil. Por tanto, el pago de dichos gastos por decisión judicial puede aplicarse mediante las especialidades de las anualidades por alimentos previstas en los artículos 64 y 75 de la LIRPF. Estos gastos deben ser efectivamente realizados y acreditarse por cualquier medio de prueba admitido en Derecho.
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