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A taxpayer asks whether free use of their home to their ex-spouse under a regulatory agreement constitutes a form of alimentary benefit eligible for the reduction under Article 55 of the IRPF Law. The DGT responds that the grant of home use does not constitute an alimentary or compensatory pension.
Cuestión planteada Si su obligación, asumida en el convenio regulador aprobado judicialmente, de poner a disposición de su esposa la vivienda de su propiedad sin percibir retribución alguna, supone una prestación de alimentos a su esposa en especie en los términos previstos en el artículo 142 del Código Civil, y, por tanto, ello supone que pueda aplicarse la reducción en base imponible establecida en el artículo 55 de la Ley de IRPF.
La atribución del uso de la vivienda a favor de la ex cónyuge no tiene la consideración de pensión de alimentos ni de pensión compensatoria, según la tipificación del artículo 90 del Código Civil. Por tanto, el uso de la vivienda sin retribución no permite aplicar la reducción en la base imponible prevista en el artículo 55 de la LIRPF.
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