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V3251-19 27 November 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión compensatoria

Compensatory pensions and maintenance payments cannot be deducted before a divorce decree becomes final

The taxpayer asks from which date they can apply tax reductions for compensatory pensions and maintenance payments after signing a regulatory agreement. The DGT rules that these deductions are only applicable once the judicial sentence declaring the divorce has become final.

The question raised

Cuestión planteada Cuál es la fecha desde la que tienen incidencia en la tributación del IRPF, los pagos efectuados en concepto de pensión compensatoria y de alimentos.

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