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V0895-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

The reduction for compensatory pension cannot be applied to amounts that have not been judicially established

A taxpayer asks whether the 150 euros per month paid to his ex-wife as part of the settlement of a pension plan can be added to the judicially established compensatory pension to apply a tax reduction. The DGT responds that only the amount established in the judicial resolution is considered a compensatory pension for the purpose of said reduction.

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2020-04-16PublishedPublished 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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