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V0930-20 ·17 April 2020 ·consulta-vinculante Medium impact
Tax

The special regime for alimony cannot be applied in the fiscal year in which the matrimonial breakdown has not occurred

A taxpayer asks whether they can apply the special tax treatment for alimony paid since February 2019, prior to the divorce decree. The DGT responds that this is not possible because the regime requires the breakdown of the matrimonial bond.

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Lifecycle

2020-04-17PublishedPublished 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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