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The taxpayer asks whether annual child maintenance and education expenses are deductible. The DGT rules that while they do not reduce the general taxable income, they do allow for the application of a special regime for calculating the tax liability.
Cuestión planteada Consideración fiscal de las anualidades por alimentos a favor de los hijos, con especial referencia a los gastos de formación educativa.
Las anualidades por alimentos a favor de los hijos no pueden reducir la base imponible general según el artículo 55 de la LIRPF. Sin embargo, para calcular la cuota íntegra estatal y autonómica, se debe aplicar una escala de gravamen separada al importe de las anualidades y al resto de la base liquidable. En este cálculo se debe incluir el importe dinerario efectivamente satisfecho, incluyendo los gastos de escolarización de los hijos.
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