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V2016-17 26 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Travel and vehicle expenses cannot be included as child maintenance in Personal Income Tax (IRPF)

A taxpayer inquired whether airfares, vehicle expenses, and training costs could be included as part of child maintenance payments. The Directorate-General for Taxes (DGT) ruled that only certain specific expenses qualify as maintenance, explicitly excluding travel and vehicle costs.

The question raised

Inclusion, for the purposes of its impact on the taxpayer's Personal Income Tax (IRPF), of the following expenses: plane tickets and trips, the nature or purpose of which the taxpayer does not specify; the acquisition of a vehicle for commuting to university, vehicle maintenance and insurance expenses, and certain educational and examination expenses referred to in the inquiry.

The DGT's ruling

Travel expenses (plane tickets and trips) cannot be considered child support under civil regulations. Expenses for the acquisition, maintenance, or insurance of a vehicle are also not considered child support. Educational and examination expenses could be considered within the scope of child support.

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