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V2036-24 23 September 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Necessary child maintenance and extraordinary expenses may be included in the annuity regime

The inquirer asks whether the child maintenance annuity regime can include telephone bills and their child's extraordinary expenses. The DGT responds that it can apply to both the monthly maintenance payment and the extraordinary expenses for education and necessary medical assistance as determined by a court.

The question raised

Whether the special regime for child support annuities may be applied to the payment of the child's telephone bill, as well as to all extraordinary expenses paid, in addition to the monthly child support pension.

The DGT's ruling

Child support annuities do not reduce the general taxable base, but allow for the application of a special regime to calculate the total tax liability. Under this regime, the amount actually paid in cash must be included, which also encompasses extraordinary expenses for medical assistance, education, and instruction. Therefore, the taxpayer may apply this regime to the monthly pension and to the percentage of necessary extraordinary expenses established in the judicial agreement, provided they have been effectively paid.

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