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V2050-14 28 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensiones compensatorias

No reduction for compensatory pensions in 2012 if the divorce becomes final in 2013

A query was raised regarding whether a reduction for compensatory pensions could be applied to the 2012 tax year following a divorce judicially ratified in 2013. The DGT ruled that the reduction is only applicable from the date the divorce decree becomes final.

The question raised

Cuestión planteada Aplicación de la reducción en concepto de pensiones compensatorias a favor del cónyuge.

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