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V0605-20 ·30 March 2020 ·consulta-vinculante Medium impact
Tax

Lump-sum compensatory pensions may be eligible for a reduction in the IRPF taxable base

A taxpayer inquired whether a compensatory pension, established as a single lump-sum payment following a judicial divorce, can reduce their taxable base. The DGT confirmed that this is possible, provided all legal requirements are met.

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2020-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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