8.4.2. Child support annuities paid by court decision

When the taxpayer pays annual alimony to his or her children by court order, if the amount is less than the general taxable base, the general scale and the complementary scale will be applied separately to the amount of the annual alimony and to the rest of the general taxable base, provided that they are not entitled to the minimum for descendants with respect to those children.

Therefore, taxpayers who pay annual child support payments by court order will indicate the amount so that the program can calculate the tax on the general taxable base in accordance with this procedure.

Completion

In section L " Child support annuities paid by court decision " , the children's NIF number, if they have one, and the amount in box 0527 of the declaration will be included.