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V1846-23 27 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estado civil

Must be declared as married and not apply pension reductions until the divorce decree becomes final

A taxpayer asks which marital status should be declared and whether they can apply reductions for compensatory pensions and alimony after signing a regulatory agreement but before the divorce decree. The DGT responds that, in the absence of a final decree, the marital status remains that of married.

The question raised

Question posed: Marital status to be indicated in the Personal Income Tax return.

The DGT's ruling

Divorce produces effects from the finality of the judicial sentence or the public deed of consent. As long as such a final sentence does not exist, the matrimonial bond persists. Therefore, it is not appropriate to apply the reduction for compensatory pensions or the regime of annuities for alimony for the amounts paid before the finality of the sentence.

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