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A taxpayer asks whether the 150 euros per month paid to his ex-wife as part of the settlement of a pension plan can be added to the judicially established compensatory pension to apply a tax reduction. The DGT responds that only the amount established in the judicial resolution is considered a compensatory pension for the purpose of said reduction.
Question posed: Whether the 150 euros per month reimbursed to his wife, together with the 200 euros per month, is considered a compensatory pension for the purposes of applying the reduction established in Article 55 of the LIRPF.
The reduction in the personal income tax (IRPF) taxable base only applies to the compensatory pension established in the judicial resolution. In this case, the amount of 150 euros derived from the distribution of a pension plan is not considered a compensatory pension according to the regulatory agreement. Therefore, it is not possible to apply the reduction under Article 55 of the LIRPF to those 150 euros.
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