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V1023-20 ·23 April 2020 ·consulta-vinculante Medium impact
Tax

Taxable base may be reduced by compensatory pensions offset against a former spouse's debt (excluding child maintenance)

A taxpayer inquired whether they could apply the reduction for compensatory pensions to the amount deducted from their payments due to a debt owed to them by their former spouse. The DGT ruled that the taxable base may only be reduced by the portion of the debt that does not relate to child maintenance and where a formal offset of debts occurs.

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2020-04-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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