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V2424-23 7 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Reduction for compensatory pensions only applies once the divorce decree becomes final

A query was raised regarding when payments for compensatory pensions made after signing a regulatory agreement but before the court ruling should be taxed. The DGT has ruled that the tax reduction cannot be applied until the judicial sentence becomes final.

The question raised

What is the date from which payments made by way of compensatory pension have an impact on Personal Income Tax (IRPF) taxation.

The DGT's ruling

To apply the reduction provided for in Article 55 of the Personal Income Tax Law (LIRPF), compensatory pensions must be satisfied following the dissolution of the matrimonial bond. Therefore, payments made from the signing of the agreement until the finality of the judicial sentence are not deductible. The reduction may only be applied to the amounts satisfied from the day on which the sentence declaring the divorce becomes final.

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