{"id":6572,"date":"2025-07-21T00:00:00","date_gmt":"2025-07-21T00:00:00","guid":{"rendered":"https:\/\/www.contem.es\/pension-compensatoria\/"},"modified":"2025-07-21T00:00:00","modified_gmt":"2025-07-21T00:00:00","slug":"pension-compensatoria","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/pension-compensatoria\/","title":{"rendered":"Pensi\u00f3n compensatoria"},"content":{"rendered":"<p>Cuando un matrimonio se separa y alguno de los c\u00f3nyuges queda en una situaci\u00f3n econ\u00f3mica peor a la que ten\u00eda durante el matrimonio, es habitual que el juez obligue al otro c\u00f3nyuge a satisfacerle una pensi\u00f3n compensatoria.\u00a0Su tratamiento fiscal es el siguiente:<\/p>\n<ul>\n<li>El c\u00f3nyuge que paga dicha pensi\u00f3n puede reducir la base imponible de su IRPF en el importe satisfecho, lo que le permite disminuir el pago de impuestos.<\/li>\n<\/ul>\n<ul>\n<li>El c\u00f3nyuge que cobra la pensi\u00f3n debe declararla en su IRPF como ingreso, como rendimiento del trabajo.<\/li>\n<\/ul>\n<p>Dicha pensi\u00f3n compensatoria puede satisfacerse en forma de renta o de una sola vez (con un pago \u00fanico o incluso con la entrega de un bien). No obstante, si usted va a pagar una pensi\u00f3n compensatoria y se est\u00e1 planteando esta segunda posibilidad (pago en una \u00fanica\u00a0vez), vaya con cuidado, ya que <i>la pensi\u00f3n compensatoria deducible nunca puede superar la base imponible del IRPF.<\/i><\/p>\n<p>En este sentido, la parte que supere dicho l\u00edmite no puede ser computada en ejercicios futuros, de modo que se pierde la posibilidad de deducir el exceso.\u00a0Por tanto, sustituir el pago peri\u00f3dico de la pensi\u00f3n por un \u00fanico pago de importe elevado tal vez no le salga a cuenta. En la mayor\u00eda de los casos, lo mejor es satisfacer la pensi\u00f3n de forma anual (o dividir su pago en varios a\u00f1os).<\/p>\n<p>\u00a0<\/p>\n<p><i>Las separaciones matrimoniales tambi\u00e9n deben analizarse desde el punto de vista tributario\u2026 Nuestros profesionales le asesorar\u00e1n sobre las consecuencias fiscales del pago de pensiones y del reparto de los bienes del matrimonio.<\/i><\/p>\n<p> Las separaciones matrimoniales tambi\u00e9n deben analizarse desde el punto de vista tributario\u2026 Nuestros profesionales le asesorar\u00e1n sobre las consecuencias fiscales del pago de pensiones y del reparto de los bienes del matrimonio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cuando un matrimonio se separa y alguno de los c&oacute;nyuges queda en una situaci&oacute;n econ&oacute;mica peor a la que ten&iacute;a durante el matrimonio, es habitual que el juez obligue al otro c&oacute;nyuge a satisfacerle una pensi&oacute;n compensatoria.&nbsp;Su tratamiento fiscal es el siguiente: El c&oacute;nyuge que paga dicha pensi&oacute;n puede reducir la base imponible de su [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":6573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-6572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Pensi\u00f3n compensatoria | Contem Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.contem.es\/es\/pension-compensatoria\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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