Example: Annuities for alimony for children

Mr. LDZ, resident in the Valencian Community, obtained a general taxable base of 63,000 euros in the 2022 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 2022, 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 2022 and the regional scale of the tax must be applied separately to the amount of the annuities and to the amount of the rest of the general taxable base.

Previous note: With effect from October 28, Decree Law 14/2022, of October 24, of the Consell, which modifies Law 13/1997, of December 23 ( DOCV 10-27-2022), modified article 2 of Law 13/1997 that regulates the autonomous scale applicable to the general taxable base. Therefore, for the 2022 financial year, two scales are taken into account: One, applicable to taxpayers who died before October 28, 2022, and another, for the rest of the taxpayers (those who died after October 27 and not deceased), which is the one applied in the resolution of this case.

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 2022 by the Valencian Community

   12,000 at 9% = 1,080

   Odds 2 = 1,080

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 2022 by the Valencian Community

   Up to 42,000 = 5,530

   Other: 9,000 at 20.00% = 1,800

   Odds 4 = 7,330

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: (1,080 + 7,330) = 8,410

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

1. Overall scale

   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), this forms part of the general taxable base in its entirety.

   7,530 at 9.50% = 715.35

   Odds 7 = 715.35

2. Autonomous scale approved for 2022 by the Valencian Community

   Note: With effect from October 28, Decree Law 14/2022, of October 24, of the Consell, which modifies Law 13/1997, of December 23 ( DOCV 10-27-2022), establishes the amounts of the personal and family minimum that must be applied by taxpayers residing in its territory.

   In this case, the autonomous amount of the taxpayer's minimum (set at 6,105 euros) increased by 1,980 euros (6,105 + 1,980) determines an amount of 8,085, lower than the general taxable base (63,000), so that said amount forms part in its entirety of the general taxable base.

   8.085 at 9% = 727.65

   Odds 8 = 727.65

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): 8,410 − 727.65 = 7,682.35

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 (7,682.35 + 475) = 8,157.35