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Practical Income Manual 2019.

Specialty in the treatment of annuities for alimony in favor of children

Regulations: Articles 64 and 75 Law of Personal Income Tax

Taxpayers who have paid annuities for support to their children in the 2019 financial year by judicial decision without the latter's right to apply the minimum for descendants provided for in article 58 of the Law of IRPF , when their amount is less than the general taxable base, the installments corresponding to the general taxable base will be determined in accordance with the following procedure:

Keep in mind that based on the modifications introduced by Law 15/2015, of July 2, on Voluntary Jurisdiction, the regime established in articles 64 and 75 of the Personal Income Tax Law for annuities for food in favor of children satisfied by judicial decision, extends to those agreed upon in the regulatory agreement formulated by the spouses before the Judicial Secretary or in a public deed before a Notary, referred to in article 87 of the Civil Code, whether or not its inclusion is mandatory.

  1. The amount of the annuities for maintenance must be differentiated from the rest of the general taxable base, thus obtaining two bases for the application of the tax scales:

    • Base "A": amount of the annuity for food.
    • Base "B": rest of the general liquidable base.
  2. To each of the aforementioned bases, the general tax scale for 2019 will be applied in the state part and, in the regional part, the corresponding regional scale. As a consequence of said application, a quota 1 and a quota 2 are obtained for base "A", and for base "B" a quota 3 and a quota 4 are obtained.

  3. Sum of the general and regional quotas obtained in the previous phase to determine the general state quota and the general regional quota. This sum is the following:

    • State general fee (quota 5) = quota 1 + quota 3
    • Regional general quota (quota 6) = quota 2 + quota 4
  4. Application of the general and regional tax scales to the part of the general taxable base corresponding to the personal and family minimum increased by 1,980 euros annually . As a result of this operation, quota 7 (general state quota) and quota 8 (regional quota) are obtained.

  5. Reduction of installments 5 and 6 determined in step 3 above in the amount of installments 7 and 8, without them being negative as a consequence of said reduction.
    • General state quota = quota 5 − quota 7.
    • Regional general quota = quota 6 − quota 8.

Note: Taxpayers who pay annuities for support to their children by judicial decision will apply the general tax scale separately to the annuities for support from the rest of the general taxable base, as long as they do not live with the child and have not opted for the application of the minimum. by descendants of those children.