Children's education expenses: treatment as maintenance annuities in Personal Income Tax (IRPF)

The Dirección General de Tributos (DGT) has clarified the tax treatment applicable to expenses derived from children's education when these are paid by judicial decision. This resolution addresses the possibility of applying the special regime provided for in the Personal Income Tax Law (LIRPF) to cover higher education costs.

What the DGT has resolved

The query focused on whether extraordinary higher education expenses, such as tuition or residence, could fall under the maintenance annuities regime established in Articles 64 and 75 of the LIRPF. The advisory body has determined that the education and instruction expenses of a child constitute maintenance, in accordance with the provisions of Article 142 of the Civil Code.

Consequently, when the payment of these concepts is made by judicial decision, it is possible to apply the specialities of maintenance annuities. For this treatment to be valid, two fundamental requirements must be met:

• The expenses must have actually been incurred.
• They must be proven by any means of evidence admitted in Law.

What it means for you

This resolution has a direct impact on individuals who have the obligation to pay maintenance to their children by court order. If training costs, including university or vocational training studies, are integrated into the amount fixed by the court, the taxpayer could benefit from the special taxation scale provided for in IRPF regulations.

It is important to distinguish that this is not a generic deduction for educational expenses, but rather the application of a specific regime for maintenance annuities when they cover instruction needs.

What you should do

In such a situation, it is necessary to analyze the judicial sentence that establishes the maintenance pension to verify whether it includes or allows for the coverage of these education expenses. Likewise, it is essential to keep all documentation that proves the actual disbursement of tuition, residence, or materials, as the Administration will require reliable proof of the expenditure to allow the application of this tax regime. It is recommended to assess each particular situation to ensure that the documentation complies with the requirements of the General Tax Law.