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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).
Cuestión planteada Si el consultante puede deducir en su declaración de IRPF el pago de los citados gastos del domicilio conyugal (luz, internet, etc.), y en qué concepto.
Los pagos por gastos de la vivienda familiar no se entienden como pensiones por alimentos a favor de los hijos según el artículo 142 del Código Civil. Por tanto, no es posible aplicar el régimen de especialidades de los artículos 64 y 75 de la LIRPF. Además, estos pagos no tienen consideración de gasto deducible, sino de aplicación de renta, por lo que no deben reflejarse en la declaración.
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