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V2024-20 19 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Court-ordered child maintenance payments do not reduce the base for calculating Income Tax (IRPF) withholdings

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.

The question raised

In the event that a taxpayer pays annual alimony to their father pursuant to a court ruling, whether its impact on the calculation of the base for determining their IRPF withholding rate is the same as in the case where compensatory alimony is paid to a spouse or an annual alimony payment is made to children.

The DGT's ruling

The court-ordered annual alimony payments to family members reduce the taxpayer's general taxable base, but cannot reduce the amount of employment income for the purpose of calculating the withholding tax rate. This is because Article 83.3 of the IRPF Regulations does not include the obligation to provide alimony to family members (other than compensatory alimony to a spouse) as a deductible concept.

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