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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.
Cuestión planteada Si puede reducir en base imponible, la cuantía que paga por la amortización del préstamo hipotecario, en concepto de pensión compensatoria.
Para que una cantidad sea pensión compensatoria debe existir un desequilibrio económico por el divorcio según el Código Civil. En este caso, al no existir tal desequilibrio ni obligación de pago fijada, los pagos de la hipoteca no son pensión compensatoria. Dichos importes forman parte del haber ganancial adjudicado al consultante.
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