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V1554-14 12 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Child maintenance pensions do not reduce the general taxable base

The taxpayer asks whether annual maintenance payments made to their children following a divorce can reduce their general taxable base. The Directorate General for Taxes (DGT) responds that while they cannot reduce the base, they do allow for the application of a special regime for the calculation of the total tax liability.

The question raised

Tax consideration of child support annuities.

The DGT's ruling

Child support annuities are not subject to reduction in the general taxable base pursuant to Article 55 of the Personal Income Tax Law (LIRPF). However, for the calculation of the state and regional integral tax liability, a special regime must be applied, separating the amount of the annuities from the remainder of the taxable base. For this calculation, the monetary amount actually paid shall be taken in accordance with the divorce decree and the concept of maintenance under the Civil Code.

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