2023 Laws of Puerto Rico › TITLE THIRTEEN - Taxation and Finance (§§ 1 — 33423) › Subtitle 17 - Internal Revenue Code of 2011 (§§ 30001 — 33423) › PART II - Income Taxes (§§ 30041 — 30622) › Chapter 1005 - Computation of Taxable Income (§§ 30101 — 30157) › Subchapter B - Treatment of Certain Income Items (§§ 30111 — 30119) › § 30112 - Income on account of alimony or separate maintenance payments

(a) Income on account of alimony or separate maintenance payments. —
(1) General rule. — Gross income includes amounts received as alimony or separate maintenance payments during the taxable year.
(2) Definition of alimony or separate maintenance payments. —
(A) In general. — The term “alimony or separate maintenance payment” means any payment in cash, if:
(i) Such payment is received by (or on behalf of) a spouse under a divorce or separation instrument;
(ii) the divorce or separation instrument does not designate such payment as a payment which is not includible in gross income under this subsection and not allowable as a deduction under § 30133 of this title;
(iii) in the case of an individual legally separated from his/her spouse under a decree of divorce or of separate maintenance, the payee spouse and the payor spouse are not members of the same household at the time such payment is made, and
(iv) there is no liability to make any such payment for any period after the death of the payee spouse and there is no liability to make any payment (in cash or property) as a substitute for such payments after the death of the payee spouse.
(B) Divorce or separation instrument. — The term “divorce or separation instrument” means:
(i) A decree of divorce or separate maintenance or a written instrument incident to such a decree;
(ii) a valid and binding written separation agreement, or
(iii) a judicial decree, order or resolution (not described in subparagraph (i)) requiring a spouse to make payments for the support or maintenance of the other spouse, or
(iv) a public instrument executed by both spouses attesting to an alimony or separate maintenance payment agreement, or in the case of spouses who are separated and required to file separate returns, as provided in § 30241(b)(2) of this title. Notwithstanding the provision of any law or law to the contrary, the spouses shall be authorized to enter into and execute such instruments, and the validity thereof shall not be affected or impaired in any way for the fact that they are married on the date of the execution thereof.
(3) Payments to support children. —
(A) In general. — Clause (1) shall not apply to that part of any payment which the terms of a judicial decree, order or resolution, or public instrument fix (in terms of an amount of money or a proportional part of the payment) as a sum which is payable for the support of children of the payor spouse.
(B) Treatment of certain reductions related to contingencies involving children. — For purposes of paragraph (A), if any amount specified in the instrument will be reduced:
(i) On the happening of a contingency specified in the instrument related to a child such as attaining a specified age, leaving school, marrying, dying, or a similar contingency, or
(ii) at a time which can clearly be associated with a contingency of a kind specified in subparagraph (i), an amount equal to the amount of such reduction will be treated as an amount fixed as payable for the support of children of the payor spouse.
(C) Special rule where payment is less than specified amount. — For purposes of this clause, if any payment is less than the amount specified in the instrument, then so much of the payment as does not exceed the sum payable for support shall be considered a payment for the support.
(4) Special rule on excess alimony payments. — In the case that the amount of alimony or separate maintenance payments are in excess of twenty thousand dollars ($20,000) during any calendar year, such payment shall not be considered alimony or separate maintenance payments, unless it is to be made during each one of the six (6) post-divorce or separation years.
(5) Applicability. — The provisions of this subsection shall not apply if the spouses file a joint return in accordance with § 30241(b)(1) of this title.
History —Jan. 31, 2011, No. 1, § 1032.02, retroactive to Jan. 1, 2011.