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V2020-18 ·5 July 2018 ·consulta-vinculante Medium impact
Tax

Taxable base reduction limited to the amount of compensatory pension actually paid

A taxpayer inquired whether they could continue applying the €1,500 reduction for compensatory pensions if they deducted expenses related to marital property from that amount. The Directorate General for Taxes (DGT) ruled that the reduction is limited to the amount specified in the judicial resolution and that has been effectively paid.

In 5 key points

How it affects those involved

This ruling clarifies that taxpayers cannot unilaterally adjust the amount of the compensatory pension deduction for tax purposes; the deduction must strictly correspond to the amount mandated by the court and actually transferred to the recipient.

Lifecycle

2018-07-05PublishedPublished 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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