Doctrine by topic · DGT Observatory

Judicial Decision: 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 15 rulings · 2014–2026

Current position

Alimony annuities paid by judicial decision in favor of persons other than children allow for a reduction of the general taxable base. If the amount exceeds the limit, the remainder reduces the savings taxable base. The nature of the obligation and the payment must be proven as matters of fact before the Administration.

The DGT maintains the requirement of a judicial decision for the application of reductions for pensions or alimony. The position has evolved from the technical distinction between alimony and compensatory pensions toward greater clarity regarding the scope of the alimony reduction in favor of other relatives. It is confirmed that a judicial decision is the indispensable requirement to avoid the classification of private agreements.

Turning points

  1. V1514-17

    Establishes that mediation agreements are not sufficient for the reduction, strictly requiring a judicial decision.

  2. V0337-21

    Specifies the specialty regime for the calculation of the state and regional full tax liability when alimony is paid to children by judicial decision.

  3. V5315-26

    Extends the possibility of reducing the general taxable base to alimony annuities in favor of persons other than children.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V5315-26 28 Jul 2026

Reduction in taxable base possible for child support payments to mother

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosreducción en la base imponiblebase liquidable generalbase imponible del ahorrodecisión judicial LIRPF — Ley 35/2006 del IRPF art. 50LIRPF — Ley 35/2006 del IRPF art. 55
Affects CompanyExpat · Non-residentIndividual
V2549-22 15 Dec 2022

Tax reduction for compensatory pension payments may be applied

SG de Impuestos sobre la Renta de las Personas Físicas
pensión compensatoriareducción en la base imponibleherederodecisión judicialrendimiento de trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.fLIRPF — Ley 35/2006 del IRPF art. 55
Affects CompanyExpat · Non-residentIndividual
V2870-18 5 Nov 2018

Child maintenance tax reductions cannot be applied without a judicial decision

SG de Impuestos sobre la Renta de las Personas Físicas
anualidades por alimentosdecisión judicialbase liquidable generalcuota íntegra autonómicaobligado de hecho LIRPF — Ley 35/2006 del IRPF art. 55LIRPF — Ley 35/2006 del IRPF art. 58
Affects CompanyExpat · Non-residentIndividual
V3281-17 21 Dec 2017

Lump-sum payment in lieu of compensatory pension allows for tax base reduction

SG de Impuestos sobre la Renta de las Personas Físicas
pensión compensatoriareducción en la base imponiblesustitución de pensiónentrega de capitaldecisión judicial LIRPF — Ley 35/2006 del IRPF art. 55LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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