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The taxpayer inquired whether compensatory and maintenance pensions agreed via a public deed before a notary receive the same tax treatment as those ordered by a court. The Directorate General of Taxes (DGT) ruled that a notarial agreement is equivalent to a judicial decree for the purpose of reducing the taxable base of compensatory pensions.
Cuestión planteada Aplicación del artículo 55 de la Ley del Impuesto sobre la Renta de las Personas Físicas y del mínimo por descendientes.
La pensión compensatoria acordada en escritura pública ante notario puede reducir la base imponible del IRPF del pagador. Las anualidades por alimentos a favor de los hijos no reducen la base imponible general, pero permiten aplicar un régimen especial para el cálculo de la cuota íntegra. El mínimo por descendientes corresponde a quien tenga la guarda y custodia según el convenio regulador, salvo que se satisfagan anualidades por alimentos bajo los artículos 64 y 75 de la LIRPF.
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