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A query was raised regarding whether the economic compensation provided for in Article 1438 of the Civil Code following 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 económica establecida por sentencia o convenio judicial en la extinción del régimen de separación de bienes, por causa distinta de la pensión compensatoria, no constituye renta para el perceptor. Asimismo, no da derecho a reducir la base imponible del cónyuge obligado a satisfacerla, según el artículo 33.3 d) de la Ley 35/2006.
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