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V0775-20 ·7 April 2020 ·consulta-vinculante Medium impact
Tax

Payment for use of family home is not compensatory pension and is taxed as real estate income

A married couple agrees that the wife will use the family home in exchange for a monthly payment to the ex-husband. The DGT determines that the payer cannot deduct this amount and the recipient must declare it as income from real estate capital.

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2020-04-07PublishedPublished 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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