Example: Annuities for alimony for children

Mr. LDZ, resident in the Valencian Community, obtained a general taxable base of 63,000 euros in the year 2023. 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 2023, knowing that the amount of your personal and family minimum amounts to 5,550 euros.

Solution:

Since he/she paid annuities to his/her children during the year by court order and the amount is less than the amount of his/her general taxable base, the general state scale for 2023 and the regional scale for IRPF 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 for tax periods ending on or after January 1, 2023, Final Provision 1.1 of Law 9/2022, of December 30, on the Generalitat budget for the year 2023 ( DOGV 12-31-2022), modified article 2 of Law 13/1997 that regulates the autonomous scale applicable to the general taxable base.

1. Application of the IRPF scales to the amount of the annuities, base "A" (12,000 euros)

1. General scale of IRPF

   12,000 at 9.50% = 1,140

   Odds 1 = 1,140

2. Autonomous scale approved for 2023 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 scale of IRPF

   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 2023 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 2023 by the Valencian Community

   In this case, the regional 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 of the general taxable base in its entirety.

   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