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Form 100. Personal Income Tax Return 2021

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 pension paid, provided that it has been set in the court ruling or has been agreed by the spouses in the judicially approved separation or divorce settlement agreement, reduces the payer's general tax base without being able to result in a negative result 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, the compensatory pension is considered to be work performance not subject to withholding.

  • Child support annuities.

    For the payer, the amounts paid in 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 apply the minimum for descendants, they are subject to separate taxation in order to limit the progressivity of the tax scales. 

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

  • Alimony annuities for other people.

    For the payer, amounts paid in the form of maintenance to persons other than the children, provided that they are set by court decision, reduce the payer's general tax base without being able to result in a negative result 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 these annuities, these annuities constitute work income not subject to withholding.

Completion

The NIF of the person receiving the compensatory pension or the food annuity 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.