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V1005-19 ·9 May 2019 ·consulta-vinculante Medium impact
Tax

Housing use payments to ex-spouse are not deductible for Income Tax purposes

A taxpayer inquired whether monthly compensation paid to an ex-spouse for the use of a property following a divorce can be deducted from their Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that this payment does not constitute compensatory maintenance and is therefore not deductible.

In 5 key points

How it affects those involved

Taxpayers cannot claim deductions for housing-related payments made to ex-spouses unless they are formally classified as compensatory maintenance.

Lifecycle

2019-05-09PublishedPublished 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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