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V3251-19 ·27 November 2019 ·consulta-vinculante Medium impact
Tax

Compensatory pensions and maintenance payments cannot be deducted before a divorce decree becomes final

The taxpayer asks from which date they can apply tax reductions for compensatory pensions and maintenance payments after signing a regulatory agreement. The DGT rules that these deductions are only applicable once the judicial sentence declaring the divorce has become final.

In 6 key points

How it affects those involved

Taxpayers must ensure that divorce proceedings are legally concluded and the sentence is final before claiming tax deductions for alimony or maintenance payments.

Lifecycle

2019-11-27PublishedPublished 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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