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V5152-16 ·29 November 2016 ·consulta-vinculante Medium impact
Tax

Compensation for use of home following divorce is taxed as income from real estate capital

A taxpayer inquired about the classification of monthly payments received from an ex-spouse for the right to use the matrimonial home. The Directorate General of Taxes (DGT) ruled that such amounts constitute income from real estate capital.

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2016-11-29PublishedPublished 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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