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V2283-17 8 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Child support allowances may apply to adult children as long as the payment obligation persists

The inquirer asks whether they can continue to apply the child support allowance regime for their adult daughters. The DGT responds that this is possible as long as the legal obligation to provide maintenance exists and such amounts are effectively paid.

The question raised

Up to what age of the daughters are the special tax treatments applicable in the cases of alimony annuities in favor of children permitted, and specifically, whether these are permitted as long as the obligation to pay alimony persists, or if, from a certain age of the daughters, even if the alimony must still be paid, such special treatments could no longer be applied.

The DGT's ruling

Alimony annuities in favor of children do not reduce the general taxable base, but allow for the separate application of state and regional tax scales pursuant to Articles 64 and 75 of the Personal Income Tax Law (LIRPF). This regime is applicable as long as the obligation to provide maintenance exists under the Civil Code, which does not cease at a specific age, but rather due to causes such as the recipient being able to practice a trade or improving their financial circumstances. The right to the special tax treatment depends on the existence of the obligation and the actual payment of the annuities.

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