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The consultant asks whether a reduction in the taxable base under article 55 of the IRPF law can be applied after being legally ordered to pay a pension to their mother. The DGT responds that this is possible as long as the amounts are set by judicial decision and are not for children.
Cuestión planteada Si puede aplicar la reducción en base imponible establecida en el artículo 55 de la LIRPF.
Las anualidades por alimentos satisfechas por decisión judicial a favor de personas distintas de los hijos, como es el caso de una madre, permiten reducir la base imponible general. Si existiera remanente, este reduciría la base imponible del ahorro. La acreditación del pago y la naturaleza de la obligación es una cuestión de hecho que debe probarse ante la Administración.
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