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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.
Cuestión planteada Posibilidad de aplicar las especialidades de los artículos 64 y 75 de la Ley del Impuesto sobre la Renta de las Personas Físicas respecto de las cantidades pagadas como pensión de alimentos por el obligado "de hecho", esto es desde la fecha de separación efectiva hasta la fecha de obtención de la sentencia de divorcio.
Para que las anualidades por alimentos a favor de los hijos tengan la incidencia fiscal prevista en los artículos 64 y 75 de la LIRPF, estas deben satisfacerse por decisión judicial. Si las cantidades se pagan como obligado de hecho, sin una resolución judicial que las determine, no resultará aplicable el tratamiento especial de dichos artículos.
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