Skip to main content

Government of Spain Logo Agency Logo

Menu options will be loaded here when available

Home
Help
Manuals, videos and brochures
Practical manuals
Practical Income Manual 2020.
Chapter 13. Determination of the taxpayer's income subject to tax: liquidable base
Reductions in the general tax base

Practical Income Manual 2020.

Reductions for compensatory pensions and annuities for food

Regulations: Art. 55 Law Personal Income Tax

1. Compensatory pensions in favor of the spouse
2. Annuities for food in favor of people other than children
3. Special case: compensatory pension and annuities for food without distinction

Generate PDF

PDF generation may take several minutes depending on the amount of information.

Select the information you want to include in the PDF:

Current page
Current section and subheadings
The whole document

You can cancel the generation of the PDF at any time.

Updated webpage: March 16, 2023