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V2505-16 ·8 June 2016 ·consulta-vinculante Medium impact
Tax

Compensatory and maintenance pensions agreed before a notary allow for income tax reductions

The taxpayer inquired whether compensatory and maintenance pensions agreed via a public deed before a notary receive the same tax treatment as those ordered by a court. The Directorate General of Taxes (DGT) ruled that a notarial agreement is equivalent to a judicial decree for the purpose of reducing the taxable base of compensatory pensions.

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2016-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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