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A taxpayer inquired whether half of a variable remuneration paid to an ex-spouse under a divorce agreement constitutes a capital loss for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that employment income must be attributed in full to the individual who generates it, regardless of the matrimonial property regime.
Cuestión planteada Si la mitad de la retribución referida, satisfecha al excónyuge del consultante, puede considerarse como una pérdida patrimonial del consultante en su declaración del IRPF.
Los rendimientos del trabajo se atribuyen exclusivamente a quien haya generado el derecho a su percepción, según el artículo 11 de la Ley 35/2006. Por tanto, el cónyuge trabajador debe imputarse la totalidad de dichos rendimientos en su declaración. No es posible imputarse una pérdida patrimonial por la mitad de esos rendimientos entregados al otro cónyuge, ni este último debe reflejar dicha mitad como rendimiento.
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