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A taxpayer inquired whether transferring a parking space to offset the economic imbalance following a divorce allows for the application of the compensatory allowance reduction in Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that this is possible and that the value of said allowance shall be the market value of the asset.
Cuestión planteada - Si puede aplicar la reducción establecida en el artículo 55 de la LIRPF por el pago de pensión compensatoria satisfecha a su cónyuge, y cuál es la valoración de dicha pensión compensatoria.
La sustitución de la pensión fijada judicialmente por la entrega de un capital en bienes permite aplicar la reducción del artículo 55 de la LIRPF. En el caso de entrega de un inmueble, la valoración de la pensión compensatoria será su valor de mercado según el artículo 43 de la Ley del Impuesto. La cesión de una parte del bien superior a la cuota de titularidad generará una ganancia o pérdida patrimonial en el transmitente.
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