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A divorced taxpayer has enquired whether paying for their children's education and medical expenses, along with mortgage payments for the family home, can reduce their taxable base. The DGT clarifies that children's expenses are managed as child maintenance annuities and that only the portion of the mortgage corresponding to the ex-wife is deductible.
Cuestión planteada Consideración, a efectos de la liquidación del IRPF, del pago de los gastos de los hijos (educación y gastos médicos) como anualidades por alimentos a los hijos y de las cuotas hipotecarias como reducción por pensión compensatoria.
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