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V2740-17 25 October 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Alimony annuities set by court ruling are taxed under Articles 64 and 75 of the IRPF Act

A query was raised regarding the taxation of alimony annuities paid to children following a new regulatory agreement established by court ruling. The Directorate General of Taxes (DGT) indicates that the special regimes set out in Articles 64 and 75 of the Personal Income Tax (IRPF) Act apply.

The question raised

Impact of child support annuities in favor of children as set out in the new agreement on Personal Income Tax (IRPF) taxation.

The DGT's ruling

The impact of child support annuities in favor of children is governed by the specific provisions of Articles 64 and 75 of Law 35/2006. This treatment applies to annuities paid from the date of the judicial ruling, regardless of whether they were paid by mutual agreement prior to said date.

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