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Practical manual for Income Tax 2021.

Example: Annuities for alimony for children

Mr. LDZ, resident in the Valencian Community, obtained a general taxable base of 63,000 euros in the 2021 financial year. During that year, he paid annual maintenance payments to his children amounting to 12,000 euros, as provided for in the divorce settlement agreement approved by the court.

Likewise, the taxable base of the savings of said taxpayer amounts to 5,000 euros.

Determine the full contributions for 2021, knowing that the amount of your personal and family minimum amounts to 5,550 euros.

Solution:

Since he paid annuities to his children during the year by court order and the amount was less than the amount of his general taxable base, the general state scale for 2021 and the regional scale for the tax must be applied separately to the amount of the annuities and to the amount of the rest of the general taxable base.

1. Application of the tax scales to the amount of the annuities, base "A" (12,000 euros)

  1. General tax scale

    12,000 at 9.50% = 1,140

    Odds 1 = 1,140

  2. Autonomous scale approved for 2021 by the Valencian Community

    12,000 at 10% = 1,200

    Odds 2 = 1,200

2. Application of the tax scales to the rest of the general taxable base, base "B" (51,000 euros)

  1. General tax scale

    Up to 35,200 = 4,362.75

    Other: 15,800 at 18.50% = 2,923

    Odds 3 = 7,285.75

  2. Autonomous scale approved for 2021 by the Valencian Community

    Up to 50,000 = 7,152.50

    Other: 1,000 at 23.50% = 235

    Odds 4 = 7,387.50

3. Determination of the resulting quotas by applying the scales in both bases

Quota 5 = quota 1 + quota 3: (1,140 + 7,285.75) = 8,425.75

Odds 6 = Odds 2 + Odds 4: (1,200 + 7,387.50) = 8,587.50

4. Application of the tax scales to the general taxable base corresponding to the personal and family minimum increased by 1,980 euros

Since the amount of the general taxable base (63,000) is higher than the personal and family minimum increased by 1,980 euros (5,550 + 1,980 = 7,530), it forms part of the general taxable base in its entirety.

  1. General scale 7,530 at 9.50% = 715.35

    Odds 7 = 715.35

  2. Autonomous scale approved for 2021 by the Valencian Community

    7,530 at 10% = 753

    Odds 8 = 753

5. Determination of quota differences

General state quota (Quota 5 − Quota 7): 8,425.75 − 715.35 = 7,710.40

General regional quota (Quota 6 − Quota 8): 8,587.50 − 753 = 7,834.50

6. Tax on the taxable savings base (5,000)

State tax (5,000 x 9.50%) = 475

Regional tax (5,000 x 9.50%) = 475

7. Determination of the full quotas:

Total state quota (7,710.40 + 475) = 8,185.40

Total regional quota (7,834.50 + 475) = 8,309.50