Annuities for food in favor of people other than children

In accordance with the provisions of article 143 of the Civil Code, spouses, ascendants and descendants, as well as siblings are reciprocally obliged to provide support in the cases and terms indicated in the aforementioned article. For the purposes of Personal Income Tax , it is necessary to distinguish the following assumptions:

• 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. 

  The liquidation treatment of annuities for maintenance in favor of children, whose amount is less than the general liquidable base subject to tax, is discussed in Chapter 15.

  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, either, being negative as a consequence of said decrease.

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