11. Annuities for foodstuffs in favour of children

Regulations: Art. 7.k) Law Income Tax

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

Likewise, following the amendments introduced to the Civil Code by the First Final Provision of Law 15/2015, of July 2, on Voluntary Jurisdiction, the exemption applies to the amounts received in annual alimony payments agreed upon in:

• The regulatory agreement referred to in article 90 of the Civil Code, both in separation or divorce proceedings decreed judicially and in those formalized before the court clerk or in a public deed before a notary, regardless of whether or not said agreement derives from any appropriate 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 Clerk of the Court of Justice or in a public deed before a Notary, regardless of whether or not said agreement derives from any appropriate means of legally provided dispute resolution.

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

Remember : Please note the treatment for the payer of child support annuities discussed in Chapter 15 and the reductions for compensatory pensions and child support annuities discussed in Chapter 13 of this Manual .