8.4.2. Child support annuities paid by court decision

When the amount of the annual child support payments made by court order is less than the general taxable base, the general scale and the complementary scale will be applied separately to the amount of the annual child support payments and to the rest of the general taxable base, provided that they are not entitled to the minimum for descendants with respect to those children.

Parent who pays annual alimony for the children and who has not been assigned custody of them, not even on a shared basis, will apply the regime provided for annual alimony but not the minimum for descendants.

Completion

In order for the program to calculate the tax on the general taxable base in accordance with this procedure, the NIF of the children, if they have one, and the amount in box 0527 of the declaration will be included in section L " Child support annuities paid by court decision.