The Income Declaration campaign has been underway since last Wednesday, April 2 until June 30, millions of Spaniards will have the obligation to present the income corresponding to the year 2024. People who pay or benefit from a food pension will also have to reflect it in the exercise of IRPF. Check in this article what it says Tax authorities about the food pension in the income statement.
Millions of Spaniards who meet the income requirements will have the obligation to present the IRPF until next June 30. From the Aeat They hope that at the end of the year 24.8 million Spaniards have fulfilled their duties with the Treasury, which is equivalent to 3.1% more than in 2024. At the moment, in a first statement issued days after opening the campaign, they had presented themselves 2,165,000 statements and 297.7 million euros would have been returned to about half a million citizens.
The Tax Agency establishes several obligations in the exercise of IRPF and one of them is to reflect in the declaration of the rent The food pension, for people who by order of a judge are emitters or receivers of this amount. The food pension is an economic contribution that a parent must pay the other to cover the needs of children in common. To be legal, it must be established by a judge after a separation or divorce according to the salary of the parents and the number of children. It is usually maintained while these are minors.
Finance and food pension
So Finance obliges taxpayers to meet the requirements to reflect the food pension in the income statement. Specifically, this must be indicated in box 527 as an annuities for food in favor of the children by judicial decision and in box 485, when it corresponds to annualities for food and compensatory in favor of the former spouse.
As reports Idealistic On its website, both the issuer and the receiver of these income will have to reflect the pension in the declaration “without prejudice to applying tax advantages and even exemptions.” When taxing, this specialized portal also makes it clear that “it is considered an exempt income of taxation when the children perceive it, and does not carry retention in the event that whoever receives it is the former spouse.”
So the food pension will be an exempt taxes in case the perceptors are the children and will be cataloged as a work performance when the income goes directly to a former spouse or third parties other than the children. In the case of pension payers, the Treasury indicates that they will pay a lower type when they are destined for the children and the amount of the annuities is lower than the general liquidable base. When the food pension is intended for a former spouse, it will reduce the general taxable base.
Both the issuer and the receiver of a food pension can also be host of the deduction of the minimum by descendants, as long as the descendant is less than 25 years and depends economically on the possible beneficiaries. This deduction of up to 2,400 euros As a child, you can prorate between both parts of the couple in case of shared custody and will go directly to a part in case of single -parent custody.
Regardless of taxation or possible deductions for being in charge of a minor, the main thing is that the Treasury forces both the emitters and the receptors of a food pension to reflect these amounts in the income statement. So people who are in this situation already know that they have the obligation to prove these income or expenses in the exercise of IRPF corresponding to the past 2024. Otherwise, the Treasury can intervene and make a requirement that can end in an economic fine.
