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V2201-24 14 October 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Child maintenance annuities do not reduce the taxable base but allow for separate tax rate scales

The taxpayer inquires about the age limits and conditions for applying the child maintenance annuity regime in their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that these amounts do not reduce the general taxable base, but they do allow for the separate application of state and regional tax scales, provided all legal requirements are met.

The question raised

Until what age and/or under what circumstances may the alimony annuity regime be applied in the personal income tax return.

The DGT's ruling

Alimony annuities in favor of children may not reduce the general taxable base pursuant to Article 55 of the Personal Income Tax Law (LIRPF). Notwithstanding, the state and regional scales may be applied separately to the amount of the annuities and to the remainder of the taxable base, provided they are paid by judicial decision and the child is not entitled to the minimum allowance for descendants. The obligation to provide alimony does not cease at a specific age, but rather due to specific causes under the Civil Code, such as the child being able to support themselves or the obligor being unable to satisfy the payments.

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