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A query was raised regarding whether court-ordered maintenance payments to a parent have the same effect on the withholding base as compensatory pensions or child maintenance. The Directorate General of Taxes (DGT) ruled that they do not, as this concept is not provided for in the Regulations to reduce withholdings.
Cuestión planteada En el caso de que un contribuyente satisfaga anualidades por alimentos a su padre por sentencia judicial, si su incidencia en el cálculo de la base para calcular su tipo de retención en el IRPF es la misma que, en el caso de que se pagara una pensión compensatoria al cónyuge o se pagara una anualidad por alimentos a los hijos.
La anualidad por alimentos a familiares fijada judicialmente reduce la base imponible general del contribuyente, pero no puede minorar la cuantía de las retribuciones del trabajo para calcular el tipo de retención. Esto se debe a que el artículo 83.3 del Reglamento del IRPF no contempla la obligación de satisfacer alimentos a familiares (distintos de la pensión compensatoria al cónyuge) como concepto de minoración.
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