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The taxpayer asks whether the monthly payment of 1,000 euros to her former partner, judicially established for the use of the home, is deductible in her Personal Income Tax. The DGT responds that this payment does not constitute compensatory alimony and, therefore, does not allow for a reduction in the taxable base.
Question raised: Impact on the taxpayer's Personal Income Tax return of the payment of said monthly amount.
The payment of amounts for the assignment of the right to use the family home cannot be considered compensatory alimony. For a pension to be deductible according to Article 55 of the LIRPF, it must be a compensatory alimony pension as defined in Article 97 of the Civil Code. As it is remuneration for the use of the home, the payment has no impact on the Personal Income Tax return of the person making it.
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