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A taxpayer has enquired about the taxation of an economic compensation established in a divorce decree pursuant to Article 1,438 of the Civil Code. The Directorate General of Taxes (DGT) has ruled that such an amount does not constitute income for the recipient, nor does it reduce the taxable base of the payer.
Cuestión planteada Tributación que correspondería a la citada compensación en el IRPF.
La compensación económica establecida por resolución judicial o imposición legal en la extinción del régimen de separación de bienes, por causa distinta de la pensión compensatoria, no constituye renta para el perceptor. Asimismo, este pago no permite al cónyuge obligado a satisfacerla reducir su base imponible.
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