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Practical manual for Income Tax 2019.

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

Regulations: Articles 64 and 75 of the Income Tax Law

Taxpayers who have paid annual child support payments in 2019 by court order without the right to the application by the latter of the minimum for descendants provided for in article 58 of the Personal Income Tax Law , when the amount thereof is less than the general taxable base, will determine the quotas corresponding to the general taxable base in accordance with the following procedure:

Please note that, following the amendments 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 child support annuities paid by court decision is extended to those agreed upon in the regulatory agreement drawn up by the spouses before the court clerk or in a public deed before a notary, as referred to in article 87 of the Civil Code, whether or not its inclusion is mandatory.

  1. The amount of the annual maintenance payments 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 annual food allowance.
    • Base "B": remainder of the general taxable base.

  2. For each of the aforementioned bases, the general tax scale for 2019 will be applied in the state part and, for the autonomous part, the corresponding autonomous scale. As a result of this application, a quota 1 and a quota 2 are obtained for base "A", and a quota 3 and a quota 4 for base "B".

  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 as follows:

    • General state quota (quota 5) = quota 1 + quota 3
    • General regional 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 per year . As a result of this operation, quota 7 (general state quota) and quota 8 (regional quota) are obtained.

  5. Reduction of the quotas 5 and 6 determined in step 3 above by the amount of quotas 7 and 8, without any negative results as a result of said reduction.
    • General state quota = quota 5 − quota 7.
    • General regional quota = quota 6 − quota 8.

Note: Taxpayers who pay child support annuities by court order will apply the general tax scale separately to the child support annuities from the rest of the general taxable base, provided that they do not live with the child and have not opted to apply the minimum for descendants of those children.