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V2417-25 10 December 2025 · SG de Fiscalidad Internacional Criterion in force
IRPF · pensión de alimentos

French spousal allowance taxed solely in Spain as income from work

A Spanish tax resident enquires about the taxation of a French court-ordered spousal allowance. The DGT states that the income is taxed only in Spain and is classified as income from work.

The DGT's ruling

As there is no specific treatment in the Convention between Spain and France, alimony is taxed exclusively in Spain pursuant to article 22.1 of the Convention. For Personal Income Tax purposes, these alimony annuities are considered income from employment in accordance with article 17.2 f) of the LIRPF. No exemption under article 7 of said law is applicable.

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