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ATA/534/1995•Deductibility of alimony arrears and lump-sum payment
ATA/534/1995Corte di giustizia / Camera amministrativa10 ott 1995Dismissed
Estratto da Omnilex
The case concerns whether amounts paid as a capital substitute for alimony and as arrears of alimony are tax-deductible. The court held that both are generally assimilated to repayment of a debt and are therefore not deductible under Art. 23 let. b LCP. It added that exceptional cases remain possible, in particular where the debtor did not engage in tax planning and delayed payment because the existence of the maintenance obligation itself was contested.
Art. 23 let. b LCP; alimony capital substitute and payment of arrears as non-deductible debt repayment; exceptions reserved. Amounts paid in lieu of periodic maintenance and arrears of maintenance are, as a rule, to be treated as repayment of a debt and not as deductible maintenance expenses. A deduction may nonetheless be admitted in exceptional circumstances, notably where the debtor cannot be reproached with tax planning and the delayed payment results from a bona fide dispute over the maintenance obligation (consid. unspecified).
Descripteurs
IMPOT; OBLIGATION D'ENTRETIEN; PAIEMENT DE L'ARRIERE; PRESTATION PERIODIQUE; DEDUCTION(SENS GENERAL); FIN
Normes
LCP.21 litt.f
Résumé
Le versement d'un capital en lieu et place d'une pension alimentaire et le paiement d'un arriéré de pension sont assimilés à un remboursement de dette non déductible, au sens de l'article 23 lettre b LCP. Les cas particuliers sont réservés. Ainsi, si une planification fiscale de la part du débiteur peut être exclue, un tel versement ou paiement pourra être déduit. Tel est le cas du débiteur d'une pension alimentaire qui en a retardé le paiement en raison de la contestation du bien-fondé de cette obligation.
Estratto da Omnilex
Whether a lump-sum payment in lieu of alimony is deductible for tax purposes.
Such a payment is generally treated as repayment of debt and is not deductible.
The court equated the lump-sum substitute for maintenance with a non-deductible debt repayment, subject to exceptional cases.
Whether payment of alimony arrears is deductible for tax purposes.
Arrears of alimony are generally treated as repayment of debt and are not deductible.
The same reasoning applies to overdue maintenance payments, unless a special case shows that no tax planning by the debtor can be inferred.
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