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A query was raised regarding whether child maintenance payments and extraordinary healthcare expenses receive specific tax treatment. The DGT ruled that while they do not reduce the general taxable base, they do allow for the application of a separate tax rate scale when 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.
Las anualidades por alimentos para hijos no pueden reducir la base imponible general según el artículo 55 de la LIRPF. Sin embargo, para calcular la cuota íntegra estatal y autonómica, se debe aplicar una escala de gravamen separada al importe de las anualidades y al resto de la base liquidable. En este cálculo se debe incluir el importe dinerario efectivamente satisfecho, incluyendo los gastos extraordinarios de asistencia médica.
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