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V1683-23 ·13 June 2023 ·consulta-vinculante Medium impact
Tax

Payment for the use of the family home is not deductible as compensatory alimony in Personal Income Tax

The taxpayer asks whether the monthly payment of 1,000 euros to her former partner, judicially established for the use of the home, is deductible in her Personal Income Tax. The DGT responds that this payment does not constitute compensatory alimony and, therefore, does not allow for a reduction in the taxable base.

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2023-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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