11. Annuities for foodstuffs in favour of children

Regulations: Art. 7.k) Law PIT

Amounts received by children from their parents in the form of annual alimony payments by virtue of a court decision are exempt.

These amounts are taxed by the payer, who cannot reduce his tax base by the amount of the same. However, the taxpayer who satisfies this type of benefits, without the right to the application of the minimum for descendants provided for in article 58 of the Law of PIT, when its amount is lower than the general taxable base, will apply the tax scales separately to the amount of the annual child support payments and to the rest of the general taxable base.

See, within Chapter 15, the specialties for the payer of these child support annuities in determining the full state and regional quota and a example in which the liquidation operations in these cases are detailed.

Note:  Following the amendments introduced in article 87 of the Civil Code by the First Final Provision of Law 15/2015, of July 2, on Voluntary Jurisdiction, the exemption from amounts received for "alimony annuities received from parents by virtue of a court decision", in the event of divorce, must also be 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, whether or not its inclusion is mandatory.