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A taxpayer has enquired about the tax treatment of child maintenance payments and legal interest paid on arrears within a tax year. The Tax Agency clarifies that maintenance payments do not reduce the taxable base but do affect the tax scale, and that legal interest constitutes deductible capital losses.
Cuestión planteada Incidencia del pago de los atrasos y los intereses en la liquidación del IRPF.
Las anualidades por alimentos a hijos fijadas judicialmente no reducen la base imponible general, pero inciden en la liquidación mediante la aplicación de la escala general por separado al importe de las anualidades y al resto de la base liquidable. El período impositivo es aquel en que se satisfacen. Por su parte, los intereses procesales por demora en el pago constituyen una pérdida patrimonial computable en la base imponible general, integrándose y compensándose con otras ganancias y pérdidas patrimoniales.
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