8.2.6. Spousal pensions and alimony payments
The tax base may be reduced by the amount of compensatory pensions in favor of the spouse and the annual alimony payments, with the exception of those established in favor of the taxpayer's children, both of which are paid by court order.
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Compensatory pension in favor of the spouse
The compensatory pension paid, provided that it has been set in the court ruling or has been agreed by the spouses in the judicially approved separation or divorce settlement agreement, reduces the payer's general tax base without being able to result in a negative result as a result of this reduction.
The remainder, if any, will reduce the taxable savings base without the latter being able to become negative as a result of said reduction.
For the recipient, the compensatory pension is considered to be work performance not subject to withholding.
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Annuities for food
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In favor of children.
For the payer, the amounts paid in child support by court decision do not reduce the general tax base.
When the amount of said annuities is less than the general taxable base and there is no right to apply the minimum for descendants, they are subject to separate taxation in order to limit the progressivity of the tax scales.
For children receiving such annuities, they constitute exempt income, provided that they are received by virtue of a judicial decision or by virtue of the regulatory agreement decreed judicially or formalized before the judicial secretary or in a public deed before a Notary.
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In favor of other people.
For the payer, amounts paid in the form of maintenance to persons other than the children, provided that they are set by court decision, reduce the payer's general tax base without being able to result in a negative result as a result of this reduction.
The remainder, if any, will reduce the taxable savings base without the latter being able to become negative as a result of said reduction.
For the recipient of these annuities, these annuities constitute work income not subject to withholding.
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Completion
The NIF of the person receiving the compensatory pension or the annual alimony, the amounts paid during the year and the NIF of the other parent must be entered.
If the person receiving the alimony or maintenance payment does not reside in Spain and does not have a Spanish NIF, he or she must indicate the identification number he or she has in the country of residence or, failing that, check the box provided for that purpose.