1. Compensatory pensions in favor of the spouse

In accordance with civil legislation (article 97 of the Civil Code) the spouse for whom separation or divorce produces economic imbalance in relation to the position of the other, which implies a worsening of their previous situation in the marriage, has the right to a pension that It will be established in the judicial resolution of separation or divorce or in the regulatory agreement formalized before the Court Clerk or the Notary. 

For the payer, the compensatory pension paid, provided that it has been established in the judicial resolution, or has been agreed upon by the spouses in the agreement regulating the separation or divorce, reduces the general tax base of the payer without it being negative as a consequence of this decrease. The remainder, if any, will reduce the tax base of the savings without it, either, being negative as a consequence of said decrease.

For the recipient, the compensatory pension received from the spouse constitutes, in any case, work income not subject to withholding because the spouse paying the pension is not obliged to withhold it.