Back to index
V2020-18 5 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Taxable base reduction limited to the amount of compensatory pension actually paid

A taxpayer inquired whether they could continue applying the €1,500 reduction for compensatory pensions if they deducted expenses related to marital property from that amount. The Directorate General for Taxes (DGT) ruled that the reduction is limited to the amount specified in the judicial resolution and that has been effectively paid.

The question raised

Whether in that case, the reduction for compensatory pension in the amount of 1,500 euros could continue to be applied, or if said reduction would be diminished.

The DGT's ruling

The reduction in the tax base for compensatory pensions requires that these have been established by judicial decision and that they have been effectively paid. If a judicial resolution determines a pension for an amount lower than the amount currently being paid, only the amount established in said resolution may be reduced, provided that it is effectively paid. Proof of payment may be provided through any valid means of evidence.

Book your free first meeting