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A taxpayer inquired whether payments made for a compensatory pension in 2019 could be deducted from their Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that amounts paid under a settlement agreement are not deductible until the judicial sentence becomes final.
Cuestión planteada Si puede ser objeto de reducción en su base imponible, en virtud de lo establecido en el artículo 55 de la LIRPF, el pago de la pensión compensatoria realizada en 2019 a su cónyuge.
La reducción por pensiones compensatorias requiere la ruptura del vínculo matrimonial conforme al artículo 55 de la LIRPF. Por tanto, no procede la reducción por las cantidades satisfechas desde la firma del convenio regulador hasta la fecha en que sea firme la sentencia judicial que declare el divorcio. Solo podrán ser objeto de reducción las cantidades satisfechas desde que dicha sentencia sea firme y siempre que se establezca en el convenio aprobado por la misma.
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