8.4.6. 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.
- Compensatory pension in favor of the spouse
The compensatory pension paid, provided that it has been established in the judicial resolution or has been agreed upon by the spouses in the agreement regulating the separation or divorce approved by the court, reduces the general tax base of the payer without that may be negative as a consequence of this decrease. The remainder, if any, will reduce the tax base of the savings without it being negative as a consequence of said decrease.
The compensatory pension is for the recipient as work performance not subject to withholding.
- Annuities for alimony for children .
For the payer , the amounts paid as child support by court decision do not reduce the general tax base. When the amount of said annuities is less than the general taxable base and there is no right to the application of the minimum by descendants, they are subject to taxation separately in order to limit the progressivity of the tax scales.
For the children receiving of said annuities, they constitute exempt income, provided that they are received by virtue of a court decision.
- Annuities for food in favor of other people .
For the payer , the amounts paid as alimony in favor of persons other than children, provided that they are established by judicial decision, reduce the payer's general tax base without being negative as a consequence of this decrease. The remainder, if any, will reduce the tax base of the savings without it being negative as a consequence of said decrease.
For the recipient of the same, these annuities constitute income from work not subject to withholding.
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