Assignment of the family home in the event of a divorce decree: tax treatment

Consult the General Directorate of Taxes

We analyze a query raised by a person who, by virtue of a divorce decree, pays his ex-wife alimony and also attributes the use of the family home (wholly owned by said person) to his ex-wife.

The General Directorate of Taxes, in response to binding consultation V2041-16, dated May 12, 2016, and taking as a reference article 90 of the Civil Code, concludes that there is no doubt in stating that the attribution of the use of the home in favor of the consultant's ex-spouse will never be considered as compensatory pension in favor of the spouse, given the classification that, in the aforementioned article 90 of the Civil Code, is made with regard to both ends that must appear, among others, in the regulatory agreement.

In accordance with the above, in the case raised, it is inappropriate to apply the reduction of the tax base provided for in Article 55 of Law 35/2006 on Personal Income Tax.