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MEDIUM
FISCAL

French spousal allowance taxed solely in Spain as income from work

V2417-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2417-25
Published
10 Dec 2025

Summary

A Spanish tax resident enquires about the taxation of a French court-ordered spousal allowance. The DGT states that the income is taxed only in Spain and is classified as income from work.

In 6 key points

Lifecycle

2025-12-10PublishedPublished 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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