Child support payments made to the mother may reduce the Personal Income Tax (IRPF) taxable base

The application of reductions to the taxable base of Personal Income Tax (IRPF) often raises doubts when the beneficiary of the benefit is not a direct descendant. Recently, the Dirección General de Tributos (DGT) has clarified the tax treatment of child support annuities paid to the mother by judicial mandate.

What the DGT has resolved

The inquiry analyzes whether it is possible to apply the reduction established in Article 55 of the IRPF Law when the child support payment is made in favor of a person who is not a child. The Administration's criteria establish that child support annuities satisfied by judicial decision in favor of persons other than children, such as the mother, allow for a reduction of the general taxable base.

In the event that the reduction exceeds the net income from employment and other integrated income, the remainder shall be applied to reduce the savings taxable base. This criterion is based on the nature of the maintenance obligation established through a judicial resolution.

What this means for you

If you have a legal obligation to pay child support to your mother, derived from a judicial sentence, you have the right to apply this reduction in your tax return. It is important to distinguish that this possibility does not depend on the kinship relationship with children, but rather on the existence of a maintenance obligation formalized judicially.

The relevance of this resolution lies in the legal certainty for taxpayers who maintain this type of family burden, allowing for more precise management of their IRPF tax burden.

What you should do

To be able to exercise this right, the taxpayer must take the following points into account:

• Judicial accreditation: It is essential to have the judicial resolution that imposes the obligation to provide maintenance.
• Proof of payment: The nature of the obligation and the effectiveness of the payment are matters of fact that must be proven before the Tax Administration.
• Documentation: Keep bank receipts and the original sentence to avoid requests during an inspection.

Since the application of these deductions depends on the nature of the obligation and the ability to prove the disbursement, it is recommended to assess each particular situation according to the available documentation.