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V2015-20 19 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensiones por alimentos

Family housing expenses paid by a parent do not qualify as deductible maintenance payments

A taxpayer inquired whether marital home expenses (electricity, internet, property tax, etc.) paid under a divorce agreement can be deducted as maintenance payments. The Directorate General of Taxes (DGT) ruled that these payments do not qualify as maintenance under the Civil Code and therefore do not allow for the application of the special tax regime for Personal Income Tax (IRPF).

The question raised

Whether the taxpayer may deduct the payment of the aforementioned marital home expenses (electricity, internet, etc.) in their Personal Income Tax return, and under which concept.

The DGT's ruling

Payments for family housing expenses are not considered alimony in favor of children pursuant to Article 142 of the Civil Code. Therefore, it is not possible to apply the special regime of Articles 64 and 75 of the Personal Income Tax Law (LIRPF). Furthermore, these payments are not considered deductible expenses, but rather an application of income, and thus should not be reflected in the tax return.

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