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V2041-16 ·12 May 2016 ·consulta-vinculante Medium impact
Tax

Assignment of right to use a home is not considered compensatory pension for tax base reduction

A query was raised regarding whether granting the use of the family home to an ex-spouse could be classified as a compensatory pension. The DGT ruled that the tax reduction applicable to compensatory pensions cannot be applied in this instance.

In 5 key points

How it affects those involved

Taxpayers cannot claim the tax base reduction for compensatory pensions when the benefit provided is the right to use a property rather than a direct monetary payment.

Lifecycle

2016-05-12PublishedPublished 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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