Amount corresponding to annuities for child maintenance granted by the courts. It can be deducted from the tax basis to determine the employment tax (IRPF) settlement basis.
The employment tax (IRPF) to be deducted is obtained from the settlement basis, which is calculated using the following formula: Gross salary + Fixed estimated variables + Variable estimated variables + Payments in kind - Irregular performance - Social Insurance expenses - Other deductions: (personal minimum, family minimum, work performance, special categories) - Compensatory payments - Child maintenance/alimony ================================ Employment tax (IRPF) settlement basis