Alimony is an economic emolument, consisting of a sum of money paid to the weaker spouse (financially weaker) or in the form of financial support for children. Generally speaking, the amount is generally determined by the court, so it is natural to ask whether the alimony should be indicated in the tax return or not.
To answer the question, a distinction must be made between the two different types of allowance.

Alimony paid for the former spouse

The general principle, established by the Italian Law, is that alimony represents an income assimilated to the wage (Art.50 D.P.R. no. 917/1986). At the same time, the allowance also represents a deductible burden for those who pay it (art. 10).
Therefore, the receiving former spouse is under the obligation to declare it, in the tax return, respecting the so-called “cash principle” (only the amounts received are considered). The paying former spouse, on the other hand, can deduct the sums from the tax base, thus reducing the amounts of taxes to be paid.
The one-off alimony is an exception: the one-off payment, in fact, is considered neither taxable income nor a deductible burden.

Alimony paid for the financial support of children:

On the contrary, the child support allowance should not be declared. The former spouse cannot deduct this amount from the tax base.
Therefore, the principle expressed by law is not applicable in such a case and is superseded by the prevailing principle of the child’s benefit.

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