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.

Keep in mind that the annuities received from parents that are declared exempt in article 7.k) of the Personal Income Tax Law include both those established by virtue of the regulatory agreement referred to in the article 90 of the Civil Code or 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, such as those received by judicial decision in assumptions other than those of the agreement.

Both reduce the tax base of those who pay them.

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