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Practical Income Manual 2020.

11. Annuities for foodstuffs in favour of children

Regulations: Art. 7.k) Law Personal Income Tax

The amounts received by children from their parents as annuities for maintenance by virtue of a court decision are exempt.

These amounts are taxed on the payer, without him being able to reduce his tax base by the amount thereof. However, the taxpayer who satisfies this type of benefit, without the right to apply the minimum for descendants provided for in article 58 of the Personal Income Tax Law , when its amount is less than the base taxable base, will apply the tax scales separately to the amount of the annuities for child support and to the rest of the general taxable base.

See, within Chapter 15, the specialties for the payer of these annuities for child support in determining the full state and regional fee and an example which details the settlement operations in these cases.

Note:  based on the modifications introduced in article 87 of the Civil Code by the first Final Provision of Law 15/2015, of July 2, of the Voluntary Jurisdiction, the exemption of the amounts received for "annuities for food received from parents by virtue of a judicial decision", in the case of divorce, it must also be extended to those agreed upon in the regulatory agreement formulated by the spouses before the Court Clerk or in a public deed before a notary, whether or not their inclusion is mandatory.