When a husband and wife divorce inevitably arise in economic matters, and among the many issues discussed, from the point of view of taxation, of maintenance. The family divided, in fact, is an income situation rather complex, therefore requiring greater protection tax. E ‘for this reason that the Lupercalia spoke about it and decided that the spouse paying the alimony that the spouse who receives are entitled to a tax deduction income tax. But deeper into this topic in detail. Our provides the tax benefits of different types in favor of the taxpayer, which vary based on your income and family situation. In cases where both spouses are separated or divorced their income is subject to two different types of tax.

A spouse who, based on what is specified by the court is obliged to pay the periodic maintenance check may deduct from his income checks that are reserved for the former spouse. Meanwhile, the spouse who receives the check instead Periodic maintenance is entitled to a tax deduction of tax, which is based on its total income. For example, if the total income of the person cashing the check does not exceed € 7,500, then the tax deduction is equal to 1,725 ​​euro.


If the total income of the spouse who receives the check is greater than € 15,000, the tax deduction is lower, and therefore is around 1255 euro. Of course, this measure is designed to give greater financial assistance to the couple divorced weaker, the one who receives the check, that to take advantage of the deduction shall not collect an income from employment. This facility, in fact, it is not combined with the deduction for employment. This measure means that the spouse who is entitled to maintenance and also has an income of employees carefully assess which of the two just mentioned, it is more convenient for him to deduct as tools.