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A taxpayer asks whether they can apply the special regime for child maintenance payments to a specific tax year or if they can treat them as capital losses. The DGT rules that such amounts must be accounted for in the tax year in which they were actually paid.
Cuestión planteada Si puede aplicar respecto de la cuantía de 59.360 euros satisfecha, el régimen de especialidades previsto en los artículos 64 y 75 de la LIRPF, y en caso afirmativo en qué ejercicio fiscal puede aplicar dicho régimen. En caso de que la respuesta fuese negativa, se cuestiona si podría considerarse dicho pago como una pérdida patrimonial, y compensar dicha pérdida en futuras declaraciones de IRPF.
Las anualidades por alimentos a favor de los hijos no reducen la base imponible, pero permiten aplicar un régimen de especialidades para calcular la cuota íntegra estatal y autonómica. Para este cálculo se debe tomar el importe dinerario efectivamente satisfecho en el ejercicio correspondiente. Si el contribuyente considera que su autoliquidación ha perjudicado sus intereses legítimos, puede instar la rectificación de la misma.
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