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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.
Question posed: Whether, regarding said extraordinary expenses due to their child's studies, the special regime provided for in Articles 64 and 75 of the LIRPF may be applied.
The education and instruction expenses of a child may be considered annuities for maintenance if they comply with Article 142 of the Civil Code. To apply the special regime of Articles 64 and 75 of the Personal Income Tax Law (LIRPF), the actual monetary amount paid must be considered. The substantiation of these expenses must be carried out through any means of evidence admitted in Law.
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