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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.
Cuestión planteada Si puede aplicar el régimen de anualidades por alimentos por el pago de la cuota de teléfono de su hijo, así como por todos los gastos extraordinarios que le paga, aparte de la pensión de alimentos que le abona mensualmente.
Las anualidades por alimentos a favor de los hijos no reducen la base imponible general, pero permiten aplicar un régimen de especialidades para calcular la cuota íntegra. En este régimen se debe incluir el importe dinerario efectivamente satisfecho, lo que comprende también los gastos extraordinarios de asistencia médica y de educación e instrucción. Por tanto, el contribuyente puede aplicar este régimen sobre la pensión mensual y sobre el porcentaje de gastos extraordinarios necesarios establecidos en el convenio judicial, siempre que se hayan pagado efectivamente.
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