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V0184-19 29 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Payments based on private agreements not ratified by a judge cannot be classified as compensatory pensions

A taxpayer inquired whether payments made in 2017 for rent on properties transferred during a divorce could be considered compensatory pensions. The Directorate General of Taxes (DGT) ruled that they cannot, as the private agreement that gave rise to the payments was not judicially ratified.

The question raised

It is inquired whether the amounts satisfied in 2017 could be classified as a compensatory pension.

The DGT's ruling

In order for compensatory pensions to be subject to a reduction in the taxable base, they must be satisfied by judicial decision. Although the Civil Code allows for the substitution of the pension with the usufruct of assets or the delivery of capital, payments derived from a private agreement not ratified by a Judge cannot be classified as a compensatory pension.

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