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Form 100. Personal Income Tax Declaration 2018

8.6.3. Annuities for foodstuffs in favour of children

When the taxpayer pays annuities for support to his children by judicial decision, if the amount is lower than the general liquidable base, the general scale and the complementary scale will be applied separately to the amount of the annuities for alimony and the rest of the general liquidable base. , as long as they do not have the right to the minimum for descendants with respect to those children.

Therefore, taxpayers who pay annuities for support to their children by judicial decision will indicate their amount, so that the program calculates the tax on the general taxable base in accordance with this procedure.


They will be included in the section "L . Annuities for child support paid by court decision", box 0527 on page 16 of the declaration.