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A taxpayer inquired whether a €30,000 payment to an ex-spouse, judicially agreed upon to substitute a compensatory pension, has tax implications for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such substitution allows for the application of the reduction provided for compensatory pensions.
Taxpayers who receive a lump-sum payment instead of regular compensatory pension payments may benefit from the same tax base reductions applicable to standard compensatory pensions.
The tax team reviews your specific situation.
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