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Practical Income Manual 2023.

11. Annuities for foodstuffs in favour of children

Regulations: Art. 7.k) Law Personal Income Tax

The amounts received by children from their parents as annuities for maintenance by virtue of a court decision are exempt.

Likewise, based on the modifications introduced in the Civil Code by the first Final Provision of Law 15/2015, of July 2, on the Voluntary Jurisdiction, the exemption applies to the amounts received for annuities for food agreed upon in:

  • The regulatory agreement referred to in article 90 of the Civil Code, approved by the judicial authority or formalized before the lawyer of the Administration of Justice or in a public deed before a Notary, regardless of whether said agreement whether or not it derives from any appropriate means of legally provided dispute resolution.

  • The equivalent agreement provided for in the regulations of the Autonomous Communities, under the same previous conditions. That is, approved by the judicial authority or formalized before the lawyer of the Administration of Justice or Notary.

These amounts are taxed on the payer, without him being able to reduce his tax base by the amount thereof. However, the taxpayer who satisfies this type of benefit, without the right to apply the minimum for descendants provided for in article 58 of the Personal Income Tax Law , when its amount is less than the base taxable base, will apply the tax scales separately to the amount of the annuities for child support and to the rest of the general taxable base.

Regarding taxpayers who do not have the right to apply the minimum for descendants, the Resolutions of TEAC of May 29, 2023, Claims numbers 00/08646/2022/00/00 and 00/10590 /2022, both of which fell into extraordinary appeals for unification of criteria, have established the following criteria:

  • Parents who have been assigned shared custody of the children will have the right to apply the minimum for descendants, which will be prorated in equal parts, not being possible the application of the regime provided for annuities for maintenance by the parent who, in his or her case, satisfy them.

  • The parent who pays alimony annuities for the children and who is not assigned custody of them, not even on a shared basis, will apply the regime provided for alimony annuities, but not the minimum for descendants.

  • The parent who, without being assigned custody of the children, not even on a shared basis, and without paying annuities for alimony in favor of them by judicial decision, contributes , however, to the economic maintenance of those, will have the right to the application of the minimum for descendants based on the dependency criterion referred to in article 58 of the Personal Income Tax Law, a minimum that must be prorated in equal parts with the parent who has custody and custody.

Remember : take into account the treatment for the payer of alimony annuities in favor of the children discussed in Chapter 15 and the reductions for compensatory pensions and alimony annuities that are discussed in Chapter 13 of this Manual .