La tributación de la pensión compensatoria como consecuencia de la separación o divorcio en españa
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2016
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Abstract
The compensation pension is provided for in the Civil Code for cases of separation or divorce
in which there are an economic imbalance between the former spouses. This institution generates tax
consequences for the taxpayer who paid compensation as well as for the recipient. This article presents and
analyzes the tax regime for ex-spouses derived as a result of the establishment of the compensation pension.
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Bibliographic reference
Hernández Guijarro, Fernando. La tributación de la pensión compensatoria como consecuencia de la separación o divorcio en españa. En: Actualidad jurídica iberoamericana, 2016, Número 5-2: 259-269