Doctrine by topic · DGT Observatory

Alimony Annuities: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 42 rulings · 2016–2026

Current position

Alimony annuities paid by judicial decision reduce the general taxable base and, in the event of a surplus, the savings tax base. This treatment is incompatible with the right to the minimum allowance for descendants. For persons other than children, such as a parent, the reduction of the general taxable base is applicable if the obligation and the payment are proven.

The DGT's position remains stable regarding the incompatibility between the minimum allowance for descendants and the alimony annuities regime. The doctrine has specified that the alimony annuities regime only applies when there is no right to the minimum allowance for descendants. Recently, the application of the reduction of the taxable base has been extended to alimony payments in favor of persons other than children.

Turning points

  1. V2871-23

    Establishes the legal incompatibility that prevents choosing between the minimum allowance for descendants and the alimony annuities regime.

  2. V5315-26

    Extends the possibility of reducing the general taxable base to alimony annuities paid by judicial decision in favor of persons other than children.

Analysis based on 40 of 42 rulings with a stated position. Updated 16 September 2026.

Rulings on this topic

24
V5315-26 28 Jul 2026

Reduction in taxable base possible for child support payments to mother

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosreducción en la base imponiblebase liquidable generalbase imponible del ahorrodecisión judicial LIRPF — Ley 35/2006 del IRPF art. 50LIRPF — Ley 35/2006 del IRPF art. 55
Affects CompanyExpat · Non-residentIndividual
V1289-26 25 May 2026

Education expenses can be treated as child support payments in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosrégimen de especialidadesgastos de educaciónbase liquidable generalmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63
Affects CompanyExpat · Non-residentIndividual
V2417-25 10 Dec 2025

French spousal allowance taxed solely in Spain as income from work

SG de Fiscalidad Internacional
pensión de alimentosresidencia fiscalrendimientos del trabajoconvenio de doble imposiciónrenta mundial LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 7
Affects CompanyExpat · Non-residentIndividual
V1816-25 13 Oct 2025

Private medical insurance included in child support amounts

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosbase liquidable generalcuota íntegrarégimen de especialidadesasistencia médica LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual
V1247-25 9 Jul 2025

Education expenses for a child may be treated as maintenance annuities

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosgastos de educaciónbase liquidable generalmínimo por descendientescuota íntegra autonómica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63
Affects CompanyExpat · Non-residentIndividual
V1601-23 6 Jun 2023

Compensatory pensions must be declared as income from employment

SG de Impuestos sobre la Renta de las Personas Físicas
pensión compensatoriarendimientos del trabajobase imponibleconvenio reguladoranualidades por alimentos LIRPF — Ley 35/2006 del IRPF art. 17.2.fLIRPF — Ley 35/2006 del IRPF art. 50.1
Affects CompanyExpat · Non-residentIndividual

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