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V2063-20 ·23 June 2020 ·consulta-vinculante Medium impact
Tax

Reduction in taxable base for compensatory pension payments may apply following the debtor's death

Heirs consulted whether they could apply the reduction in the IRPF taxable base for paying their mother's life compensatory pension following their father's death. The DGT ruled that they may apply said reduction for the amounts effectively paid in compliance with the court ruling.

In 6 key points

Lifecycle

2020-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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