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V2424-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Reduction for compensatory pensions only applies once the divorce decree becomes final

A query was raised regarding when payments for compensatory pensions made after signing a regulatory agreement but before the court ruling should be taxed. The DGT has ruled that the tax reduction cannot be applied until the judicial sentence becomes final.

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2023-09-07PublishedPublished 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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