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The consultant asks whether private medical insurance for their daughter should be included in the court-established child support. The DGT responds that the amount of child support for calculating the contribution must include medical assistance costs as provided by the Civil Code.
Cuestión planteada Si debe considerarse el importe del seguro de salud privado como parte del importe de las anualidades por alimentos en favor de los hijos satisfechas por decisión judicial, y sumar ambas cantidades.
Para aplicar el régimen de especialidades en las anualidades por alimentos a favor de los hijos, se debe tomar el importe dinerario efectivamente satisfecho. En este cálculo deben incluirse los gastos del seguro médico referido, conforme al artículo 142 del Código Civil que incluye la asistencia médica en el concepto de alimentos. Los gastos deben ser efectivamente realizados y corresponderse con los términos legales.
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