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A query was raised regarding whether child maintenance annuities, including education expenses, can reduce the taxable base. The Directorate General for Taxes (DGT) ruled that they do not reduce the taxable base, although they are applied when calculating the state and regional gross tax liabilities.
Cuestión planteada Consideración fiscal de las anualidades por alimentos a favor de los hijos, con especial referencia a los gastos de educación.
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 calcular la cuota íntegra estatal y autonómica, se aplica un régimen de especialidades si el importe es inferior a la base liquidable general. En este cálculo se debe incluir el importe dinerario efectivamente satisfecho, lo que comprende también los gastos de escolarización de los hijos.
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