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V1370-14 21 May 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensiones por alimentos

Mileage expenses for visitation rights do not constitute child maintenance payments

A taxpayer inquired whether travel expenses incurred to comply with visitation rights for their child can be considered maintenance annuities. The DGT ruled that these expenses do not qualify as maintenance under the Civil Code.

The question raised

Can the amount of mileage expenses incurred be considered a maintenance annuity paid in favor of the children?

The DGT's ruling

Travel expenses incurred due to visitation rights cannot be considered child support under civil regulations. Therefore, they are not considered maintenance annuities for the purposes of the Personal Income Tax Law.

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