Doctrine by topic · DGT Observatory

General Taxable Base: 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

Refined position High confidence 40 rulings · 2014–2026

Current position

Alimony annuities paid by judicial decision in favor of persons other than children allow for a reduction of the general taxable base and, in the event of a surplus, the savings taxable base. For annuities in favor of children, a special regime applies, allowing the state and regional scales to be applied separately to the amount of the annuities and to the remainder of the taxable base. This treatment requires the existence of a legal obligation to provide alimony and effective proof of payment.

The DGT's position on the general taxable base has shown an evolution focused on delimiting the special regime for alimony annuities. Initially, the Administration required a final and binding judicial sentence to apply said treatment, but subsequently clarified that the obligation may derive from other sources of the Civil Code. Finally, the application of the reduction of the taxable base has been extended to alimony intended for persons other than children.

Turning points

  1. V0930-20

    It is established that the special regime for alimony annuities only applies to amounts paid from the date the divorce sentence becomes final.

  2. V0315-22

    It is specified that the special regime applies as long as the obligation to provide alimony exists according to the Civil Code, not being limited exclusively to the divorce sentence.

  3. V5315-26

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

Analysis based on 37 of 40 rulings with a stated position. Updated 23 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
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 alimentoscuota íntegrarégimen de especialidadesbase liquidable generalasistencia 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
V2736-20 7 Sept 2020

In shared custody, parents cannot apply food special provisions

SG de Impuestos sobre la Renta de las Personas Físicas
guarda y custodia compartidamínimo por descendientesanualidades por alimentostributación conjuntaprorrateo de mínimos LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61.2
Affects CompanyExpat · Non-residentIndividual
V1740-20 2 Jun 2020

Special provisions for food expenses may apply if judicial obligation exists

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesanualidades por alimentosbase liquidable generalguarda y custodiadependencia económica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual
V0100-20 17 Jan 2020

Education expenses for an adult child may be considered maintenance annuities

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosrégimen de especialidadesbase liquidable generalgastos de educaciónalimentos LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual
V1541-19 24 Jun 2019

Possibility of amending the 2017 tax return to offset negative general taxable bases

SG de Impuestos sobre la Renta de las Personas Físicas
base liquidable generalcompensación de basesrectificación de autoliquidaciónbases liquidables negativasbases liquidables positivas LIRPF — Ley 35/2006 del IRPF art. 50LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V1025-19 10 May 2019

Childcare expenses in divorce agreements qualify for alimony tax reliefs

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosconvenio reguladorgastos por cuidadobase liquidable generalmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual

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