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A query was raised regarding whether the economic compensation provided for under the Civil Code of Catalonia for domestic dedication following a divorce has tax implications for Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that such an amount does not constitute income for the recipient, nor does it reduce the taxable base of the payer.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas de la compensación económica referida.
La cuantía de la compensación prevista en el artículo 232.5 del Código Civil de Cataluña, establecida por sentencia o convenio judicial en un divorcio, no constituye renta para el perceptor. Asimismo, no reduce la base imponible del cónyuge obligado a satisfacerla, al tratarse de una compensación por extinción del régimen de separación de bienes por imposición legal o resolución judicial.
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