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V1799-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Judicial education and medical expenses may be treated as child support annuities

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.

The question raised

Whether regarding extraordinary expenses due to the higher education studies being undertaken by their daughters (tuition, residence, textbooks, vocational training cycles, and other expenses derived from the education and training of children, private tutoring classes if necessary, etc.), as well as regarding necessary medical expenses not covered by Social Security (orthodontics, prescription glasses, etc.), the special regime provided for in Articles 64 and 75 of the LIRPF may be applied.

The DGT's ruling

Education expenses (residence, etc.) and medical expenses established in a judicial regulatory agreement may affect the Personal Income Tax (IRPF) assessment through the special regime provided for in Articles 64 and 75 of the Personal Income Tax Law (LIRPF). These expenses must be actually incurred and correspond to the concept of maintenance as defined in Article 142 of the Civil Code. Accreditation must be provided by any means of proof admitted under Law.

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