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A query was raised regarding whether tax reductions for compensatory pensions and child maintenance could be applied for the 2014 tax year following a regulatory agreement. The Directorate General of Taxes (DGT) ruled that a separation takes effect from the date of the final court decree.
Cuestión planteada Por lo que se refiere a la declaración por el Impuesto sobre la Renta del año 2014, aplicación de la reducción en concepto de pensiones compensatorias a favor del cónyuge y anualidades por alimentos en favor de los hijos satisfechas desde la firma del convenio regulador.
La reducción por pensiones compensatorias del artículo 55 de la LIRPF no es aplicable a las cantidades satisfechas hasta el 8 de julio de 2014, fecha en que la separación deviene firme por sentencia. El contribuyente solo podrá aplicar dicha reducción respecto a las cantidades satisfechas desde esa fecha. En cuanto a las anualidades por alimentos para los hijos, estas podrán tenerse en cuenta a partir del 8 de julio de 2014 según el régimen de especialidades de los artículos 64 y 75 de la LIRPF.
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