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Form 100. Personal Income Tax Return Declaration 2017

8.4.7. Compensatory pensions for the spouse and annuities for food

The tax base may be reduced by the amount of compensatory pensions in favor of the spouse and annuities for maintenance, with the exception of those established in favor of the taxpayer's children, both of which are paid by judicial decision. 

Completion

The NIF of the person who receives the compensatory pension or the annuity for food must be entered, as well as the amounts paid during the year.

If the person who receives the compensatory pension or the annuity for food does not reside in Spain and does not have a Spanish NIF, they must reflect the identification number they have in the country of residence

BENEFICIARIES OF THE PROTECTED HERITAGE (art.2 LAW 41/2003)

  1. The protected assets of people with disabilities will have as beneficiary, exclusively, the person in whose interest it is established, who will be its owner.

  2. For the purposes of this law, only people with disabilities will be considered:

    • Those affected by a mental disability equal to or greater than 33 percent.

    • Those affected by a physical or sensory disability equal to or greater than 65 percent.

  3. The degree of disability will be accredited by means of a certificate issued in accordance with the regulations established or by a final judicial resolution.