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V2353-17 15 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Court-ordered university expenses may be treated as maintenance annuities for Personal Income Tax (IRPF)

A divorced individual inquired whether the payment of university expenses for their adult daughter, as established in a divorce settlement, has tax implications. The Directorate General for Taxes (DGT) ruled that these payments may be counted as maintenance annuities under the law.

The question raised

Impact of the payment of university expenses on the settlement of Personal Income Tax (IRPF).

The DGT's ruling

The payment of university expenses for a child, when incorporated into a judicially approved regulatory agreement, affects the settlement of Personal Income Tax (IRPF). These payments fall within the specialties applicable to child support annuities in favor of children as provided for in Articles 64 and 75 of the Tax Law.

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