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A query is made as to whether the economic compensation for work reasons established in a divorce settlement agreement (pursuant to the Civil Code of Catalonia) is subject to Personal Income Tax (IRPF). The DGT responds that said amount does not constitute income for the recipient nor does it reduce the taxable base of the payer.
Question posed: A query is made regarding the taxation that would correspond to the aforementioned compensation in the IRPF.
The compensation provided for in Article 232-5 of the Civil Code of Catalonia, established in a judgment or a judicially ratified agreement, does not constitute income for its recipient nor does it reduce the taxable base of the spouse obligated to satisfy it. This criterion extends to agreements formulated through a settlement agreement before a judicial officer or in a public deed before a Notary. The updating of the values of the adjudicated assets or rights is not applicable.
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