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V2368-17 18 September 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Only half of mortgage payments for shared housing can reduce the taxable base

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.

The question raised

Consideration, for the purposes of Personal Income Tax assessment, of the payment of children's expenses (education and medical expenses) as child support annuities and of mortgage installments as a reduction for compensatory pension.

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