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V2043-17 27 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Child maintenance payments set in divorce agreements qualify for special Income Tax treatment

A taxpayer inquired whether they could claim tax benefits for child maintenance payments made to their daughter following a divorce formalised by public deed. The Directorate General for Taxes (DGT) ruled that, while these payments do not reduce the taxable base, they do allow for the application of a special regime when calculating the total tax liability.

The question raised

Whether there is a right to apply any tax benefit in the 2016 IRPF tax return for the amounts paid to the daughter as child support, and if so, in which sections of the tax return the child support amounts should be included.

The DGT's ruling

Child support annuities agreed upon in a regulatory agreement before a Notary or Judicial Secretary receive the same treatment as those established by judicial decision. These amounts do not reduce the general taxable base pursuant to Article 55 of the LIRPF, but allow for the application of the special regime under Articles 64 and 75 of the LIRPF for the calculation of the state and regional full tax liability. The payer must include the amount in box 481 of the tax return form.

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