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The applicant asks whether annual child maintenance payments, including extraordinary expenses, are deductible. The DGT rules that while they do not reduce the general taxable base, 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 sanitarios, farmacéuticos, 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 el cálculo de la cuota íntegra estatal y autonómica, se aplica un régimen de especialidad que permite aplicar la escala del mínimo personal y familiar. Para este cálculo se debe incluir el importe dinerario efectivamente satisfecho, incluyendo gastos extraordinarios de asistencia médica y educación e instrucción.
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