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V0717-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Unpaid compensatory pensions must be declared when the judicial ruling ordering payment becomes final

A taxpayer asks whether the €400 monthly compensatory pension unpaid by her ex-husband in 2023 should be declared as employment income. The DGT rules that such unpaid amounts shall be attributed to the tax year in which the judicial ruling establishing the right to payment becomes final.

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2024-04-16PublishedPublished 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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