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A query was raised regarding whether the economic compensation provided for in Article 1438 of the Civil Code following the termination of the separate property regime in a divorce is subject to Personal Income Tax (IRPF). The Directorate General for 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 dineraria o mediante adjudicación de bienes derivada de la extinción del régimen de separación de bienes, por imposición legal o resolución judicial y por causa distinta de la pensión compensatoria, no constituye renta para el perceptor. Asimismo, esta compensación no permite reducir la base imponible del cónyuge que debe satisfacerla.
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