Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

8.4.6. 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. 

  • Compensatory pension in favor of the spouse

    The compensatory allowance paid, provided it has been set in the court order or agreed upon by the spouses in the legally approved separation or divorce settlement agreement, reduces the payer's general tax base without it being negative as a consequence of this decrease. The remainder, if any, will reduce the taxable savings base without the latter being able to become negative as a result of said reduction.

    The compensatory pension is considered work performance not subject to withholding the recipient.

  • Child support annuities .

    For the payerThe amounts paid as child support by court order 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 apply the minimum for descendants, they are subject to separate taxation in order to limit the progressivity of the tax scales. 

    For children receiving of said annuities, they constitute exempt income, provided that they are received pursuant to a court decision.

  • Alimony annuities for other people .

    For the payerThe amounts paid as alimony to persons other than children, provided they are set by judicial decision, reduce the general tax base of the payer without it being able to be negative as a result of this reduction. The remainder, if any, will reduce the taxable savings base without the latter being able to become negative as a result of said reduction.

    For the recipient of the same, these annuities constitute employment income not subject to withholding.

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.