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.

Please note that the annuities received from parents that are declared exempt in article 7.k) of the Law of PIT They include both those established by virtue of the regulatory agreement referred to in 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, as well as those received by judicial decision in cases 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 food annuities are discussed in Chapter 13 of this Manual.