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A taxpayer inquired whether a €30,000 payment to an ex-spouse, judicially agreed upon to substitute a compensatory pension, has tax implications for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such substitution allows for the application of the reduction provided for compensatory pensions.
Cuestión planteada Cuál es la incidencia fiscal de los 30.000 euros entregados a su ex cónyuge, en su declaración de IRPF.
La sustitución de la pensión compensatoria por la entrega de un capital en bienes o dinero, según el artículo 99 del Código Civil, permite aplicar la reducción en la base imponible establecida en el artículo 55 de la Ley del IRPF. Esta reducción es aplicable a las pensiones compensatorias satisfechas por decisión judicial.
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