8.6.3. Annuities for foodstuffs in favour of children

When the taxpayer pays annual alimony to his or her children by court order, if the amount is less than the general taxable base, the general scale and the complementary scale will be applied separately to the amount of the annual alimony and to the rest of the general taxable base, provided that they are not entitled to the minimum for descendants with respect to those children.

Therefore, taxpayers who pay annual child support payments by court order will indicate the amount so that the program can calculate the tax on the general taxable base in accordance with this procedure.

COMPLETION:

They will be included in the section "L . Child support annuities paid by court decision", box 0497 on page 16 of the declaration.