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The consultant asks whether extraordinary education and medical expenses for their daughters, fixed in a divorce agreement, can be treated under the special regime. The DGT responds that yes, provided they are child support expenses under the Civil Code.
Cuestión planteada Si respecto a los gastos extraordinarios con motivo de los estudios superiores que están cursando sus hijas (matrícula, residencia, libros de texto, ciclos formativos y demás gastos derivados de la educación y formación de los hijos, clases particulares de apoyo en el caso de que fueran necesarias, etc), así como respecto a gastos médicos necesarios no cubiertos por la Seguridad Social (ortodoncia, gafas graduadas, etc.), puede aplicar el régimen de especialidades. previsto en los artículos 64 y 75 de la LIRPF.
Los gastos de educación (residencia, etc.) y médicos establecidos en un convenio regulador judicial pueden incidir en la liquidación del IRPF mediante el régimen de especialidades de los artículos 64 y 75 de la LIRPF. Estos gastos deben ser efectivamente realizados y corresponderse con el concepto de alimentos del artículo 142 del Código Civil. La acreditación debe hacerse por cualquier medio de prueba admitido en Derecho.
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