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The taxpayer inquires about the Personal Income Tax (IRPF) treatment of maintenance payments for an adult child agreed upon via mediation. The Directorate General of Taxes (DGT) rules that, as the agreement was not reached through a judicial decision or a formal regulatory agreement before a notary or court official, it does not qualify for the specific treatment of maintenance annuities. However, the taxpayer may still claim the personal allowance for descendants if the requirements regarding cohabitation or financial support are met.
Question posed: Taxation in the Personal Income Tax (IRPF) of the taxpayer regarding the payment of the aforementioned alimony.
El régimen de anualidades por alimentos de los artículos 64 y 75 de la LIRPF se extiende a los convenios reguladores ante Secretario judicial o notario, pero no a los acuerdos de mediación. Al no existir equiparación normativa entre el acuerdo de mediación y una decisión judicial, no procede dicho tratamiento. No obstante, el contribuyente puede aplicar el mínimo por descendientes si convive con el hijo o lo sostiene económicamente, cumpliendo los requisitos de los artículos 58 y 61 de la LIRPF.
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