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Form 100. Personal Income Tax Return 2018

8.4.7. Spousal pensions and alimony payments

The tax base may be reduced by the amount of compensatory pensions in favor of the spouse and the annual alimony payments, with the exception of those established in favor of the taxpayer's children, both of which are paid by court order. 

Completion

The NIF of the person receiving the compensatory pension or the annual alimony must be entered, as well as the amounts paid during the fiscal year.

If the person receiving the compensatory pension or the food annuity does not reside in Spain and does not have a Spanish NIF, they must indicate the identification number they have in the country of residence.

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

  1. The protected assets of persons with disabilities will have as their exclusive beneficiary the person in whose interest they were established, who will be its owner.

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

    • 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 a certificate issued in accordance with the regulations or by a final court ruling.