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V0876-17 ·10 April 2017 ·consulta-vinculante Medium impact
Tax

Settlement of matrimonial property regime does not allow reduction of the payer's taxable base

A taxpayer inquired whether a payment of 15,000 euros made to their former spouse as part of the settlement of the matrimonial property regime allowed for a reduction in their taxable base. The DGT ruled that such a reduction cannot be applied.

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2017-04-10PublishedPublished 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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