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V1846-23 ·27 June 2023 ·consulta-vinculante Medium impact
Tax

Must be declared as married and not apply pension reductions until the divorce decree becomes final

A taxpayer asks which marital status should be declared and whether they can apply reductions for compensatory pensions and alimony after signing a regulatory agreement but before the divorce decree. The DGT responds that, in the absence of a final decree, the marital status remains that of married.

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2023-06-27PublishedPublished 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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