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V2600-19 24 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Child maintenance annuities are applied in the tax year they are paid

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.

The question raised

Whether the special regime provided for in Articles 64 and 75 of the LIRPF can be applied to the amount of 59,360 euros paid, and if so, in which fiscal year such a regime may be applied. In the event that the answer is negative, it is questioned whether said payment could be considered a capital loss, and whether such loss could be offset in future IRPF tax returns.

The DGT's ruling

Alimony annuities in favor of children do not reduce the taxable base, but allow for the application of a special regime to calculate the state and regional full tax liability. For this calculation, the monetary amount actually paid in the corresponding fiscal year must be taken into account. If the taxpayer considers that their tax return has harmed their legitimate interests, they may request its rectification.

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