f) Compensatory pensions received from the spouse and annuities for food

Compensatory pensions received from the spouse and alimony annuities are considered income from work, except for those received from parents by virtue of a court decision, which are declared exempt.

Both reduce the tax base of those who pay them.

The reductions in the tax base for compensatory pensions and food annuities are discussed in Chapter 13 of this Manual.