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V1019-15 ·30 March 2015 ·consulta-vinculante Medium impact
Tax

Compensatory pension reduction cannot be applied if the matrimonial bond is restored

A taxpayer inquired whether they could continue applying the reduction for compensatory pensions after remarrying their former spouse. The DGT ruled that, as the matrimonial bond is re-established, the obligation to pay the pension ceases, and consequently, the possibility of the reduction disappears.

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2015-03-30PublishedPublished 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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