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Practical manual for Income Tax 2024. Part 1

Example: Annuities for alimony for children

Mr. LDZ, a resident of the Valencian Community, obtained a general taxable base of 63,000 euros in the 2024 financial year. During that year, he paid annual maintenance payments to his children amounting to 12,000 euros, as provided for in the divorce settlement agreement approved by the court.

Likewise, the taxable base of the savings of said taxpayer amounts to 5,000 euros.

Determine the full contributions for 2024, knowing that the personal and family minimum amount is 5,550 euros.

Solution:

Since he paid annuities to his children during the year by court order and their amount is lower than the amount of his general taxable base, the general state scale for 2024 and the regional scale of IRPF must be applied separately to the amount of the annuities and to the amount of the rest of the general taxable base.

1. Application of the IRPF scales to the amount of the annuities, base "A" (12,000 euros)

  1. General scale of IRPF

    12,000 at 9.50% = 1,140

    Odds 1 = 1,140

  2. Regional scale approved for 2024 by the Valencian Community

    12,000 at 9% = 1,080

    Odds 2 = 1,080

2. Application of the tax scales to the rest of the general taxable base, base "B" (51,000 euros)

  1. General scale of IRPF

    Up to 35,200 = 4,362.75

    Other: 15,800 at 18.50% = 2,923

    Odds 3 = 7,285.75

  2. Regional scale approved for 2024 by the Valencian Community

    Up to 42,000 = 5,530

    Other: 9,000 at 20.00% = 1,800

    Odds 4 = 7,330

3. Determination of the resulting quotas by applying the scales in both bases

Quota 5 = quota 1 + quota 3: (1,140 + 7,285.75) = 8,425.75

Odds 6 = Odds 2 + Odds 4: (1,080 + 7,330) = 8,410

4. Application of the tax scales to the general taxable base corresponding to the personal and family minimum increased by 1,980 euros

  1. Overall scale

    Since the amount of the general taxable base (63,000) is higher than the personal and family minimum increased by 1,980 euros (5,550 + 1,980 = 7,530), this forms part of the general taxable base in its entirety.

    7,530 at 9.50% = 715.35

    Odds 7 = 715.35

  2. Regional scale approved for 2024 by the Valencian Community

    In this case, the regional amount of the taxpayer's minimum (set at 6,105 euros) increased by 1,980 euros (6,105 + 1,980) determines an amount of 8,085, lower than the general taxable base (63,000), so that said amount forms part of the general taxable base in its entirety.

    8.085 at 9% = 727.65

    Odds 8 = 727.65

5. Determination of quota differences

General state quota (Quota 5 − Quota 7): 8,425.75 − 715.35 = 7,710.40

General regional quota (Quota 6 − Quota 8): 8,410 − 727.65 = 7,682.35

6. Tax on the taxable savings base (5,000)

State tax (5,000 x 9.50%) = 475

Regional tax (5,000 x 9.50%) = 475

7. Determination of the full quotas:

Total state quota (7,710.40 + 475) = 8,185.40

Total regional quota (7,682.35 + 475) = 8,157.35