3. Special case: compensatory pension and annuities for food without distinction

In cases of legal separation or divorce, a compensatory pension will normally be established in favor of one of the spouses, and, on the other, the obligation to pay an amount in the form of child support for the parent who does not have them in his or her care.

In the special case where the obligation of a single payment is established, without specifying in the judicial resolution or in the regulatory agreement which part corresponds to compensatory pension and which part to annual maintenance payments, the impossibility of determining the amount corresponding to the compensatory pension prevents applying the reduction of the base for this concept. All of this without prejudice to the fact that at a later time the amounts corresponding to each concept may be judicially specified.