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A taxpayer asks whether rental, maintenance and education costs for their eldest child can be treated as child support payments. The DGT confirms that if these expenses meet the definition of child support under the Civil Code, they may be treated as specified under Articles 64 and 75 of the IRPF Law.
Cuestión planteada Si respecto a dichos gastos extraordinarios con motivo de los estudios de su hijo, puede aplicar el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF.
Los gastos de educación e instrucción se consideran alimentos según el artículo 142 del Código Civil. Por tanto, el importe efectivamente satisfecho por el contribuyente en concepto de estos gastos puede aplicarse mediante el régimen de especialidades de las anualidades por alimentos previsto en los artículos 64 y 75 de la LIRPF. Estos gastos deben ser efectivamente realizados y acreditarse mediante medios de prueba admitidos en Derecho.
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