8.6.2. Annual maintenance payments for children paid by court decision

When the taxpayer pays annual payments for food to their children by court decision, if their amount is lower than the general net tax base, the general scale and the complementary scale will be applied separately to the amount of the annual maintenance payments and to the rest of the general net tax base, provided that they do not have the right to the minimum for descendants with respect to these children.

Therefore, taxpayers who pay annual payments for food to their children by court decision will indicate their amount, in order for the program to calculate the tax on the general net tax base in accordance with this procedure.

Completion

Section L "Cancellations for food in favour of children paid by court decision" shall include the NIF of children if they have it and the amount in box 0527 of page 20 of the tax return.