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Form 100. Personal Income Tax Return 2024

8.4.2. Child support annuities paid by court decision

When the amount of the annual child support payments made, by court order or fixed through a regulatory agreement decreed by a court or formalized before the Court Clerk (currently the Clerk of the Court of Justice) or in a public deed before a Notary, is lower than the general taxable base, the general scale and the complementary scale will be applied separately to the amount of the annual child support payments and to the rest of the general taxable base, provided that they are not entitled to the minimum amount for descendants with respect to those children.

Completion

In order for the program to calculate the tax on the general taxable base in accordance with this procedure, the following will be included in section L Annuities for child support paid by court order:

  • The amount of the annuities paid to each child

  • The children's NIF

  • The NIF of the other parent

  • The NIF of the parent who pays the annuities

If the child or parent does not have a NIF, they will check the box provided for this purpose.