Skip to content
Back to index
V1816-25 13 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Private medical insurance included in child support amounts

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.

The question raised

Whether the amount of private health insurance should be considered part of the amount of child support annuities paid by judicial decision, and whether both amounts should be summed.

The DGT's ruling

To apply the special regime for child support annuities, the amount actually paid in cash must be taken into account. This calculation must include the costs of the referred medical insurance, pursuant to Article 142 of the Civil Code, which includes medical assistance within the concept of maintenance. The expenses must be actually incurred and correspond to the legal terms.

Book your free first meeting