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A divorced taxpayer with joint custody seeks clarification on the tax treatment of child maintenance payments for their daughter. The DGT clarifies that these annuities do not reduce the general taxable base, but do allow for a special calculation regarding the gross tax liability and the entitlement to the personal allowance for children in joint custody.
Cuestión planteada Consideración fiscal de las anualidades por alimentos en favor de los hijos.
Las anualidades por alimentos a favor de los hijos no pueden reducir la base imponible general según el artículo 55 de la LIRPF. No obstante, el pagador puede aplicar el tratamiento especial de los artículos 64 y 75 de la LIRPF para calcular la cuota íntegra estatal y autonómica. En casos de guarda y custodia compartida, el contribuyente que satisface las anualidades tiene derecho a aplicar también el mínimo por descendientes.
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