2. Annuities for food in favor of people other than children

In accordance with the provisions of Article 143 of the Civil Code, spouses, ascendants and descendants, as well as siblings are mutually obliged to provide support in the cases and terms indicated in the aforementioned article.

However, when the taxpayer is required to provide support, it is necessary, for the purposes of its treatment in the IRPF , to distinguish between two situations:

a. Annuities for foodstuffs in favour of children

For 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. 

The liquidation treatment of child support annuities, the amount of which is less than the general taxable base subject to tax, is discussed in Chapter 15 .

For children receiving of said annuities, they constitute exempt income, provided that they are received pursuant to a court decision.

b. Annuities for food in favor of other people

For payer , amounts paid in alimony 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 the same, these annuities constitute employment income not subject to withholding.