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The inquirer asks about the tax treatment of a compensatory pension and economic compensation under the Catalan Family Code. The DGT determines that only the compensatory pension allows for a reduction in the taxable base.
Cuestión planteada Tratamiento fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas de la pensión compensatoria y de la compensación económica referidas.
La pensión compensatoria satisfecha por decisión judicial permite reducir la base imponible general del pagador, pudiendo aplicarse el exceso a la base imponible del ahorro. La compensación económica por razón de trabajo no es una pensión compensatoria, por lo que no permite la reducción de la base imponible del artículo 55 de la LIRPF. Asimismo, no existe ganancia o pérdida patrimonial en la extinción del régimen de separación de bienes por estas adjudicaciones.
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