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A query was raised regarding whether the economic compensation provided for in Article 1438 of the Civil Code upon the termination of the separate property regime during a divorce is subject to Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that such an amount does not constitute income for the recipient, nor does it reduce the taxable base of the payer.
Cuestión planteada Se consulta la tributación que correspondería a la citada compensación en el IRPF.
La compensación económica establecida por sentencia o convenio judicial en la extinción del régimen de separación de bienes, distinta de la pensión compensatoria, no constituye renta para el perceptor. Asimismo, el pago de esta compensación no permite al cónyuge obligado a satisfacerla reducir su base imponible.
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