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V1514-17 ·14 June 2017 ·consulta-vinculante Medium impact
Tax

Mediation agreement does not constitute a judicial decision for reducing compensatory pensions

The taxpayer asks whether a mediation agreement reached prior to divorce holds the same validity as a court ruling for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) rules that the requirement for the pension to be satisfied by judicial decision is not met.

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2017-06-14PublishedPublished 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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