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V2870-18 5 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · anualidades por alimentos

Child maintenance tax reductions cannot be applied without a judicial decision

A taxpayer inquired whether payments made for child maintenance from the time of separation until divorce could benefit from special provisions under the Personal Income Tax Act (LIRPF). The Directorate General of Taxes (DGT) ruled that, as these payments were not made pursuant to a judicial decision, the provisions of Articles 64 and 75 of the law do not apply.

The question raised

Possibility of applying the special provisions of Articles 64 and 75 of the Personal Income Tax Law regarding amounts paid as child support by the de facto obligor, that is, from the date of effective separation until the date the divorce decree is obtained.

The DGT's ruling

In order for child support annuities to have the tax impact provided for in Articles 64 and 75 of the Personal Income Tax Law (LIRPF), they must be satisfied by judicial decision. If the amounts are paid as a de facto obligor, without a judicial resolution determining them, the special treatment of said articles shall not be applicable.

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