19° : Tax reduction granted in respect of compensatory benefits paid in capital or by attribution of an asset or a right

I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual consent taking the form of an act under private signature countersigned by lawyers, filed with the minutes of a notary, or…