Private medical insurance is included in child support annuities for Personal Income Tax (IRPF)

The Dirección General de Tributos (DGT) has issued a relevant ruling for individuals who pay child support (pensiones de alimentos) by judicial decision. The issue focuses on determining whether the cost of private medical insurance for children should be added to the monetary amount of the child support annuities when performing the corresponding calculations for Personal Income Tax (IRPF).

What the DGT has resolved

The inquiry asks whether the amount of private health insurance should be considered part of the child support annuities and whether both amounts should be summed. The DGT has resolved that, to apply the special regime for child support annuities in favor of children, the monetary amount actually paid must be taken into account.

In this calculation, medical insurance expenses must be included. This interpretation is based on Article 142 of the Civil Code, which integrates medical assistance within the concept of child support (alimentos). For this criterion to be applicable, the expenses must meet two strict requirements:

• They must be expenses actually incurred.
• They must correspond to the established legal terms.

What it means for you

If you are a taxpayer paying a judicially determined child support pension, this criterion directly impacts the determination of your tax obligations. You must account not only for the economic amount transferred monthly but also for the cost of the health policies covering the beneficiaries.

The inclusion of these expenses in the calculation of child support annuities allows for a more precise view of the real economic burden assumed by the taxpayer for maintenance purposes, provided that the regulations of the Civil Code and the IRPF Law are met.

What you should do

It is necessary to maintain rigorous documentation that proves both the payment of the child support pension and the payment of the medical insurance premiums. The traceability of these payments is fundamental to demonstrate that the expenses have actually been incurred and that they form part of the medical assistance required by law. Since the application of this criterion depends on the nature of the judicial decision and the reality of the payments, it is necessary to assess each particular situation to ensure compliance with current tax regulations.