# Example: Annuities for alimony for children

Don LDZ, resident in the Valencian Community, has obtained a general taxable base of 63,000 euros in fiscal year 2022. During said year, he has paid annuities for maintenance to his children in the amount of 12,000 euros, as provided for in the judicially approved divorce agreement.

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

Determine the full contributions corresponding to 2022 knowing that the amount of your personal and family minimum amounts to 5,550 euros.

## Solution:

Since you have paid annuities to your children during the year by judicial decision and the amount is lower than the amount of your general taxable base, the general state scale for 2022 and the regional tax scale must be applied separately to the amount of the annuities and the amount of the rest of the general liquidable 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 regional 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 (deceased after October 27 and not deceased), which is the one that is applied in the resolution of this case.

1. Application of the tax scales to the amount of 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

Installment 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

Installment 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

Installment 4 = 7,330

3. Determination of the fees resulting from the application of the scales in both bases

Installment 5 = installment 1 + installment 3: (1,140 + 7,285.75) = 8,425.75

Installment 6 = installment 2 + installment 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. General scale

Given that 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 is entirely part of the general taxable base.

7,530 at 9.50% = 715.35

Installment 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 taxpayers residing in their territory must apply.

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 this amount forms part of its integrity of the general liquidable 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

Regional general quota (Quota 6 − Quota 8): 8,410 − 727.65 =7,682.35

6. Lien on the liquidable base of savings (5,000)

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

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

7. Determination of full fees:

Full state fee (7,710.40 + 475) = 8,185.40

Full regional quota (7,682.35 + 475) = 8,157.35