Doctrine by topic · DGT Observatory

Child Support Payments: 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

Stricter position High confidence 8 rulings · 2014–2025

Current position

Annual child support payments made by judicial decision are considered income from employment. The parent without custody must apply the regime for child support annuities, but cannot include the children in the calculation of the minimum for descendants or for the calculation of the withholding tax rate. The option for joint taxation with the children belongs exclusively to the parent holding custody on the accrual date.

The DGT's position remains constant regarding the nature of the annuities, but it has specified the exclusion of children from the calculation of minimums and withholdings for the non-custodial parent. The exclusivity of the option for joint tax returns for the parent with custody has been reinforced. The evolution shows a tightening in the application of requirements to prevent undue tax benefits.

Turning points

  1. V0689-25

    Establishes that the parent without custody must apply the annuity regime but not the minimum for descendants, based on the TEAC resolution of May 2023.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
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

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