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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.
Cuestión planteada Consideración fiscal de las anualidades por alimentos a favor de los hijos.
Las anualidades por alimentos a favor de los hijos no son objeto de reducción en la base imponible general según el artículo 55 de la LIRPF. Sin embargo, para el cálculo de la cuota íntegra estatal y autonómica, se debe aplicar un régimen de especialidades separando el importe de las anualidades del resto de la base liquidable. Para este cálculo se tomará el importe dinerario efectivamente satisfecho según la sentencia de divorcio y el concepto de alimentos del Código Civil.
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