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V1247-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Education expenses for a child may be treated as maintenance annuities

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.

The question raised

Whether, regarding the extraordinary expenses arising from the higher education studies being undertaken by her daughter (tuition, residence, etc.), the special regime provided for in Articles 64 and 75 of the LIRPF may be applied.

The DGT's ruling

The education and instruction expenses of a child are considered maintenance under Article 142 of the Civil Code. Therefore, the payment of such expenses by judicial decision may be applied through the special provisions for maintenance annuities provided for in Articles 64 and 75 of the Personal Income Tax Act (LIRPF). These expenses must be effectively incurred and substantiated by any means of proof admitted in Law.

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