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V0717-24 16 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Unpaid compensatory pensions must be declared when the judicial ruling ordering payment becomes final

A taxpayer asks whether the €400 monthly compensatory pension unpaid by her ex-husband in 2023 should be declared as employment income. The DGT rules that such unpaid amounts shall be attributed to the tax year in which the judicial ruling establishing the right to payment becomes final.

The question raised

Whether, in the 2023 Personal Income Tax return, the 400 euros per month not paid for several months by the ex-husband must be declared as earned income.

The DGT's ruling

Compensatory pensions are considered earned income pursuant to Article 17.2.f) of the Personal Income Tax Law (LIRPF). As a general rule, they are attributed to the period in which they become due; however, if the pension has not been paid because it is pending a judicial ruling regarding its entitlement or amount, the amounts shall be attributed to the tax period in which said ruling becomes final.

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