Doctrine by topic · DGT Observatory

Regulatory Agreement: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 30 rulings · 2015–2026

Current position

The reduction for compensatory pensions under Article 55 of the LIRPF (Personal Income Tax Law) is only applicable to amounts paid after the finality of the judgment or public deed. The attribution of the use of the dwelling is not considered a compensatory or alimony pension, and therefore does not allow for said reduction. Regarding the regime for alimony annuities, only the amounts fixed in a judicial resolution and effectively paid are admitted.

The DGT's position remains constant in requiring judicial finality for the effects of a regulatory agreement to have tax efficacy. It has been reaffirmed that the attribution of a dwelling is a distinct concept from a compensatory pension and that non-judicial extraordinary expenses do not count towards the special regime.

Turning points

  1. V2041-16

    Establishes that the attribution of the use of the dwelling is a distinct matter from the compensatory pension and does not allow for the reduction under Article 55 of the LIRPF.

  2. V0611-20

    Limits the special regime of Articles 64 and 75 to the amount fixed in a judicial resolution and effectively paid, excluding amounts that exceed the agreement.

Analysis based on 25 of 30 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1601-23 6 Jun 2023

Compensatory pensions must be declared as income from employment

SG de Impuestos sobre la Renta de las Personas Físicas
pensión compensatoriarendimientos del trabajobase imponibleconvenio reguladoranualidades por alimentos LIRPF — Ley 35/2006 del IRPF art. 17.2.fLIRPF — Ley 35/2006 del IRPF art. 50.1
Affects CompanyExpat · Non-residentIndividual
V1025-19 10 May 2019

Childcare expenses in divorce agreements qualify for alimony tax reliefs

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosconvenio reguladorgastos por cuidadobase liquidable generalmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 58LIRPF — Ley 35/2006 del IRPF art. 63.1.1
Affects CompanyExpat · Non-residentIndividual
V2368-17 18 Sept 2017

Only half of mortgage payments for shared housing can reduce the taxable base

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentospensión compensatoriabase imponiblecuotas hipotecariasmínimo por descendientes LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual
V1913-17 18 Jul 2017

The economic compensation for work reasons under the Civil Code of Catalonia does not constitute income for the recipient

SG de Impuestos sobre la Renta de las Personas Físicas
compensación económica por razón de trabajorégimen de separación de bienesconvenio reguladorextinción del régimen económico matrimonialbase imponible LIRPF — Ley 35/2006 del IRPF art. 33.3 dLey 25/2010 Libro Segundo del Código Civil de Cataluña
Affects CompanyExpat · Non-residentIndividual

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