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A taxpayer inquired whether monthly amounts provided to their adult daughter could be considered maintenance payments to reduce their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that, as these payments are not recognised in the divorce decree, the reductions provided under Articles 64 and 75 of the IRPF Law cannot be applied.
Question posed: Tax implications of the amounts paid to a daughter. Application of the provisions of Articles 64 and 75 of the Personal Income Tax Law.
To apply the special provisions of Articles 64 and 75 of the Personal Income Tax Law, alimony annuities must be established by judicial decision. In this case, the payments made are neither judicially recognized nor do they fall within the category of extraordinary expenses specified in the judgment. Therefore, the deduction for alimony is not applicable.
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