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A taxpayer inquired whether a monthly rent payment of 700 euros for the residence of his ex-wife and daughter could be classified as compensatory maintenance. The Directorate General of Taxes (DGT) ruled that it does not constitute compensatory maintenance, but rather child maintenance solely in respect of the daughter's proportional share.
Cuestión planteada Si la cantidad estipulada de 700 euros mensuales puede ser considerada como pensión compensatoria
El pago del alquiler de la vivienda donde habitan la exmujer y una hija se entiende como pensión por alimentos a favor de la hija, pero solo en la parte proporcional que a esta le corresponda. Dicha cuantía no tiene consideración de pensión compensatoria según el artículo 97 del Código Civil, ya que el convenio regulador descarta expresamente el derecho a la misma.
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