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A taxpayer inquired whether they could claim a tax reduction for compensatory pension payments when paying the pension of their deceased father's ex-spouse, or if this should be treated as a capital loss. The Directorate General of Taxes (DGT) ruled that the reduction in the taxable base can indeed be applied to amounts paid in compliance with a court ruling.
Cuestión planteada Si puede aplicar la reducción establecida en el artículo 55 de la LIRPF, o bien en caso de no poder aplicar dicha reducción, se consideraría que el pago que tiene que realizar mensualmente la consultante a la ex cónyuge de su padre, se trata de una pérdida patrimonial.
Los herederos obligados al pago de una pensión compensatoria fijada por decisión judicial pueden aplicar la reducción en la base imponible del IRPF por las cantidades efectivamente satisfechas. El fallecimiento del deudor no altera el tratamiento tributario de la pensión compensatoria, que mantiene su naturaleza según el Código Civil. La reducción es aplicable siempre que no se haya solicitado judicialmente la reducción o supresión de la pensión por falta de caudal hereditario.
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