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V1649-18 12 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Paying a mortgage on behalf of an ex-spouse does not constitute a deductible compensatory pension

The taxpayer asks whether paying the mortgage on the property awarded to his ex-wife can be deducted as a compensatory pension. The DGT rules that it cannot, as the settlement agreement establishes that there is no economic imbalance or obligation to pay a pension.

The question raised

Whether the amount paid for the amortization of the mortgage loan may be deducted from the tax base as compensatory alimony.

The DGT's ruling

For an amount to be considered compensatory alimony, an economic imbalance resulting from the divorce must exist according to the Civil Code. In this case, as no such imbalance or payment obligation exists, the mortgage payments do not constitute compensatory alimony. Said amounts form part of the community property assets awarded to the taxpayer.

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