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A query was raised regarding whether the economic compensation for work established by the Civil Code of Catalonia following a divorce has implications for 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 Tratamiento fiscal a efectos del Impuesto sobre la Renta de las Personas Físicas de la compensación económica referida.
La compensación prevista en el artículo 232-5 del Código Civil de Cataluña, fijada por sentencia o convenio judicial en un divorcio, no constituye renta para el perceptor. Asimismo, no permite reducir la base imponible del cónyuge obligado a satisfacerla, conforme al artículo 33.3 d) de la LIRPF.
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