Doctrine by topic · DGT Observatory

Extraordinary Expenses: 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 11 rulings · 2014–2025

Current position

Education and medical assistance expenses established in a judicial regulatory agreement may be integrated into the special regime of Articles 64 and 75 of the LIRPF (Personal Income Tax Law). For their application, the expenses must be actually incurred and correspond to the concept of maintenance under Article 142 of the Civil Code. The accreditation of these amounts may be carried out through any means of proof admitted in Law.

The DGT's position has moved from a restrictive interpretation of which concepts constitute maintenance payments to a broader application based on the Civil Code. After periods of doubt regarding the deductibility of certain expenses or the need for judicial recognition, the current doctrine confirms that medical and educational expenses agreed upon judicially count towards the special regime provided they are actually paid.

Turning points

  1. V2349-15

    Establishes that for the calculation of the tax liability, the amount actually paid must be included, including extraordinary medical assistance expenses.

  2. V1799-25

    Clarifies that education and medical expenses in regulatory agreements affect the IRPF settlement and allows accreditation by any means of proof admitted in Law.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
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
V2318-15 23 Jul 2015

Child maintenance annuities do not reduce the general taxable base

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosbase imponible generalcuota íntegrarégimen de especialidadesgastos extraordinarios LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — 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