Skip to content
Back to index
V1514-17 14 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Mediation agreement does not constitute a judicial decision for reducing compensatory pensions

The taxpayer asks whether a mediation agreement reached prior to divorce holds the same validity as a court ruling for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) rules that the requirement for the pension to be satisfied by judicial decision is not met.

The question raised

Equivalence of the mediation agreement to the divorce decree for the purposes of the 2016 Personal Income Tax declaration.

The DGT's ruling

For compensatory pensions to be eligible for reduction in the taxable base, Article 55 of Law 35/2006 requires that they be paid by judicial decision. In the case of a mediation agreement signed between spouses, the circumstance of a judicial decision necessary to apply said reduction is not met.

Book your free first meeting