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V1523-24 ·20 June 2024 ·consulta-vinculante Medium impact
Tax

Economic compensation for the termination of the separation of assets regime is not subject to Income Tax

A taxpayer has enquired about the taxation of an economic compensation established in a divorce decree pursuant to Article 1,438 of the Civil Code. The Directorate General of Taxes (DGT) has ruled that such an amount does not constitute income for the recipient, nor does it reduce the taxable base of the payer.

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2024-06-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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