Doctrine by topic · DGT Observatory

Regional Integrated Tax Liability: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2017–2025

Current position

The payment of education and instruction expenses for a child is considered maintenance under Article 142 of the Civil Code. These expenses, if paid by judicial decision, allow for the application of the special rules of Articles 64 and 75 of the Personal Income Tax Law (LIRPF). It is necessary that the amounts are effectively paid and proven through means of evidence admitted under Law.

The DGT maintains the requirement that maintenance annuities must be based on a judicial decision to apply the regime of Articles 64 and 75 of the LIRPF. The doctrine has specified that this treatment applies from the moment the judgment or regulatory agreement becomes final, and only when the minimum allowance for descendants is not applicable. The position remains constant regarding the need to prove the effectiveness of the payment.

Turning points

  1. V1260-18

    Establishes that to apply the special rules of Articles 64 and 75, they must be by judicial decision, excluding payments not judicially recognized.

  2. V0930-20

    Determines that the regime is only applicable to the amounts paid from the date the judgment declaring the divorce becomes final.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
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
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
V2870-18 5 Nov 2018

Child maintenance tax reductions cannot be applied without a judicial decision

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosdecisión judicialbase liquidable generalcuota íntegra autonómicaobligado de hecho LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual
V1856-17 13 Jul 2017

Child support annuities cannot be applied if the parent has custody

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosmínimo por descendientesguarda y custodiabase liquidable generalcuota íntegra autonómica LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact