Doctrine by topic · DGT Observatory

Specialty Regime: 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 23 rulings · 2014–2026

Current position

Annual child support payments do not reduce the general taxable base, but allow for the application of the specialty regime for the calculation of the state and regional full tax liability. For its application, the amount must be the amount actually paid and must be established by judicial resolution or a ratified regulatory agreement. Education and instruction expenses are considered support payments if they comply with Article 142 of the Civil Code, and their accreditation may be carried out by any means of proof admitted under Law.

The DGT's position remains constant regarding the nature of the specialty regime, but it has specified the requirements for its applicability. It has been clarified that application requires the dissolution of the matrimonial bond following the finality of the judgment and that it is only applicable to the amount established judicially. Likewise, flexibility in the accreditation of education and instruction expenses has been reinforced.

Turning points

  1. V0930-20

    Establishes that the regime is only applicable to amounts paid since the finality of the divorce decree, excluding payments made prior to the dissolution of the bond.

  2. V1177-22

    Limits the application of the regime exclusively to the amount established in a judicial resolution or ratified agreement, preventing its use for amounts exceeding said quantity.

Analysis based on 23 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
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. 63.1
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
V1832-21 10 Jun 2021

Minimum for descendants applicable if economic dependency proven

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo por descendientesdependencia económicaanualidades por alimentosprorrateorégimen de especialidades LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 61
Affects CompanyExpat · Non-residentIndividual
V2229-20 30 Jun 2020

Shared custody excludes annual food payments but allows minimum for descendants

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosguarda y custodia compartidamínimo por descendientesrégimen de especialidadesmodificación de medidas 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
V2600-19 24 Sept 2019

Child maintenance annuities are applied in the tax year they are paid

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosrégimen de especialidadescuota íntegrarectificación de autoliquidaciónbase liquidable LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual
V2585-16 13 Jun 2016

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 íntegragastos de educaciónrégimen de especialidades 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
V0820-15 13 Mar 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 de escolarización LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual
V1554-14 12 Jun 2014

Child maintenance pensions do not reduce the general taxable base

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosbase imponible generalcuota íntegrarégimen de especialidadesbase liquidable LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual

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