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Practical Income Manual 2020.

3. Special case: compensatory pension and annuities for food without distinction

In cases of legal separation or divorce, there will normally be established, on the one hand, a compensatory pension in favor of one of the spouses, and, on the other, the obligation to pay an amount in support of the children, to the parent who does not have responsibility for them.

In the special case that the obligation of a single payment is established, without specifying in the judicial resolution or in the regulatory agreement which part corresponds to compensatory pension and which part to annuities for maintenance, the impossibility of determining the amount corresponding to the pension compensatory measure prevents the reduction of the base from being applied for this concept. All this without prejudice to the fact that at a later time the amounts corresponding to each concept may be judicially specified.