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.
Likewise, based on the modifications introduced in the Civil Code by the first Final Provision of Law 15/2015, of July 2, on the Voluntary Jurisdiction, the exemption applies to the amounts received for annuities for food agreed upon in:
The regulatory agreement referred to in article 90 of the Civil Code, both in judicially decreed separation or divorce procedures and in those formalized before the Court Clerk or in a public deed before a Notary, regardless of whether said agreement derives or not from any adequate means of legally provided dispute resolution.
The equivalent agreement provided for in the regulations of the Autonomous Communities, approved by the judicial authority or formalized before the Lawyer of the Administration of Justice or in a public deed before a Notary, regardless of whether said agreement derives or not from any appropriate means of resolving disputes. legally provided disputes.
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.
Remember : take into account the treatment for the payer of alimony annuities in favor of the children discussed in Chapter 15 and the reductions for compensatory pensions and alimony annuities that are discussed in Chapter 13 of this Manual .