{"id":101046,"date":"2025-08-27T09:21:42","date_gmt":"2025-08-27T07:21:42","guid":{"rendered":"https:\/\/www.escura.com\/?p=101046"},"modified":"2025-08-08T11:22:58","modified_gmt":"2025-08-08T09:22:58","slug":"pensiones-compensatorias-entre-parejas-de-hecho","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/pensiones-compensatorias-entre-parejas-de-hecho\/","title":{"rendered":"Pensiones compensatorias entre parejas de hecho."},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"Deducci\u00f3n de las retribuciones de administradores\" title=\"pareja\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pareja.jpg\" class=\"img-responsive wp-image-101047\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pareja-200x65.jpg 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pareja-400x130.jpg 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pareja-600x195.jpg 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pareja-800x260.jpg 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pareja-1200x391.jpg 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pareja.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/87-El-TEAC-niega-la-reduccion-del-IRPF-por-pensiones-compensatorias-entre-parejas-de-hecho.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>El TEAC niega la reducci\u00f3n del IRPF por pensiones compensatorias entre parejas de hecho.<\/h1>\n<h1><\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>Aunque en lo civil se reconoce la pensi\u00f3n entre parejas de hecho, el TEAC acaba de dejar claro que Hacienda no se suma a esa equiparaci\u00f3n. \u00bfPagaste una pensi\u00f3n a tu expareja de hecho? La AEAT no te lo pondr\u00e1 f\u00e1cil. Seg\u00fan el \u00faltimo criterio del TEAC, ese gasto no reduce tu base del IRPF.<\/p>\n<p>El pasado 24 de junio de 2025, el Tribunal Econ\u00f3mico-Administrativo Central (TEAC) dict\u00f3 una resoluci\u00f3n de gran calado pr\u00e1ctico para muchas personas que han disuelto una relaci\u00f3n de pareja de hecho y acordado, por escritura p\u00fablica, el pago de una pensi\u00f3n compensatoria. La resoluci\u00f3n desestima el derecho a aplicar la reducci\u00f3n fiscal del art\u00edculo 55 de la Ley del IRPF (LIRPF) a estos pagos si no ha existido matrimonio legal entre las partes.<\/p>\n<p><strong><u>\u00bfQu\u00e9 se ha resuelto?<\/u><\/strong><\/p>\n<p>El TEAC concluye que <strong>no es posible aplicar la reducci\u00f3n en la base imponible prevista en el art\u00edculo 55 de la LIRPF a las pensiones compensatorias pactadas entre miembros de una pareja estable o de hecho<\/strong>, aunque dicha compensaci\u00f3n est\u00e9 recogida en escritura p\u00fablica notarial y aunque la normativa civil (como el C\u00f3digo Civil de Catalu\u00f1a) prevea este tipo de compensaciones tras la ruptura.<\/p>\n<p>En palabras del Tribunal: <em>\u00abNo se admite la analog\u00eda para extender beneficios fiscales a situaciones no previstas por la ley.\u00bb<\/em> Es decir, <strong>sin matrimonio no hay reducci\u00f3n.<\/strong><\/p>\n<p><strong><u>\u00bfQu\u00e9 dice el art\u00edculo 55 de la LIRPF?<\/u><\/strong><\/p>\n<p>Este precepto permite reducir la base imponible del IRPF por las pensiones compensatorias fijadas <strong>a favor del c\u00f3nyuge y por decisi\u00f3n judicial<\/strong>. Es decir, exige:<\/p>\n<ul>\n<li>Existencia de matrimonio<\/li>\n<li>Una decisi\u00f3n judicial (o, tras la Ley 15\/2015, convenio ante notario o Letrado de la Administraci\u00f3n de Justicia)<\/li>\n<li>Pensi\u00f3n compensatoria, no alimentos para hijos<\/li>\n<\/ul>\n<p><strong><u>\u00bfY si hay escritura notarial o pacto en Catalu\u00f1a?<\/u><\/strong><\/p>\n<p>En el caso resuelto, una pareja de hecho formaliz\u00f3 notarialmente el pago de una compensaci\u00f3n econ\u00f3mica tras el fin de su convivencia. El pagador pidi\u00f3 reducir su IRPF como si se tratara de una pensi\u00f3n compensatoria conyugal.<\/p>\n<p>El Tribunal ha sido tajante:<\/p>\n<ul>\n<li>Aunque en Catalu\u00f1a este tipo de pactos son perfectamente v\u00e1lidos civilmente, <strong>no son equiparables al matrimonio a efectos tributarios.<\/strong><\/li>\n<li>La norma fiscal exige \u00abc\u00f3nyuges\u00bb. Y si no hay matrimonio, <strong>no cabe equiparaci\u00f3n ni interpretaci\u00f3n extensiva.<\/strong><\/li>\n<\/ul>\n<p><strong><u>\u00bfY qu\u00e9 pasa con el principio de igualdad?<\/u><\/strong><\/p>\n<p>El contribuyente aleg\u00f3 una posible discriminaci\u00f3n injustificada entre matrimonios y parejas de hecho, y la posible vulneraci\u00f3n del principio constitucional de igualdad. El TEAC reconoce que no puede valorar la constitucionalidad de las normas fiscales. Solo puede aplicar lo que dice literalmente la ley.<\/p>\n<p>Adem\u00e1s, recuerda que tanto el <strong>Tribunal Supremo<\/strong> como el<strong> Constitucional<\/strong> han reiterado que la convivencia extramatrimonial, aunque leg\u00edtima, <strong>no es jur\u00eddicamente equivalente al matrimonio<\/strong>. Por tanto, el legislador puede tratarlas de forma distinta en materia de beneficios fiscales.<\/p>\n<p><strong><u>\u00bfHay doble imposici\u00f3n?<\/u><\/strong><\/p>\n<p>Otra de las alegaciones era que la prestaci\u00f3n ya hab\u00eda sido incluida por el perceptor como renta en su IRPF, lo que generar\u00eda una doble tributaci\u00f3n. El TEAC niega esa interpretaci\u00f3n. <strong>En nuestro sistema tributario, cuando un contribuyente paga una cantidad a otro, este ingreso se tributa en sede del receptor,<\/strong> sin que ello genere, por s\u00ed solo, un supuesto de doble imposici\u00f3n que obligue a corregir la base del pagador.<\/p>\n<p><strong><u>\u00bfQu\u00e9 recomendamos desde el despacho?<\/u><\/strong><\/p>\n<ul>\n<li>Si tiene previsto formalizar una pensi\u00f3n compensatoria y no existe v\u00ednculo matrimonial, no espere obtener ventaja fiscal alguna por esa v\u00eda.<\/li>\n<li>Revise con nosotros los efectos fiscales antes de firmar cualquier pacto econ\u00f3mico tras la ruptura de una pareja de hecho.<\/li>\n<li>En caso de duda, solicite un an\u00e1lisis preventivo: evitar\u00e1 reclamaciones, sanciones o falsas expectativas.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-4\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a 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