The definition of economic relations following the dissolution of marriage represents one of the most delicate and strategic moments of the entire procedure. As an expert lawyer in family law in Milan, lawyer Marco Bianucci observes daily how the choice between the payment of a periodic allowance and a lump-sum settlement, technically known as una tantum, can irreversibly determine the financial future of the parties involved. This is not merely a preference for payment methods, but a decision that entails profound legal and fiscal consequences, requiring careful and forward-looking evaluation.

Legal and Fiscal Differences Between the Two Methods

The periodic allowance, usually monthly, constitutes the ordinary method of fulfilling the post-marital assistance obligation. Its fundamental characteristic is variability: being linked to the principle of rebus sic stantibus, the amount can be reviewed by the Court if the economic conditions of one of the ex-spouses change. Furthermore, the obligation to pay ceases with the death of the obligor or if the beneficiary remarries. From a fiscal point of view, the periodic allowance is deductible from the income of the payer and constitutes taxable income for the recipient.

Conversely, the lump-sum settlement, provided for by art. 5, paragraph 8 of the Divorce Law, involves the payment of a capitalized sum in a single installment. This choice has a definitive effect on financial relations: once the sum is paid and the Court's approval is obtained (which must assess its appropriateness), no future claims can be made, even in the event of the beneficiary's subsequent state of need or the obligor's enrichment. A significant advantage of the lump-sum settlement lies in its fiscal regime, as the sum received is not subject to IRPEF taxation for the beneficiary, although it is not deductible for the payer.

The Bianucci Law Firm's Approach to Financial Planning

The approach of lawyer Marco Bianucci, an expert in matrimonial law, is distinguished by a rigorous analysis of the economic sustainability of both options. There is no single best solution, but only the one most suited to the client's specific financial situation. When we assist the spouse who has to pay the allowance, we assess whether they have the necessary liquidity to definitively close the matter, eliminating the risk of future disputes or requests for ISTAT adjustments. This allows the client to plan their future without indefinite monthly obligations.

Conversely, when we protect the beneficiary spouse, the Bianucci Law Firm's analysis focuses on the appropriateness of the offer and the waiver of ancillary rights. Accepting a lump-sum payment means renouncing not only future reviews but also inheritance rights on the ex-spouse's estate and the survivor's pension. Our advice aims to mathematically calculate whether the capital offered is sufficient to guarantee the expected standard of living, balancing the advantage of immediate liquidity with the loss of future social security protections.

Frequently Asked Questions

If I accept the lump-sum allowance, can I ask for an increase if I run out of money?

No, the choice of the lump-sum settlement is final and irrevocable. Once the Court has verified the fairness of the agreement and approved it, the economic bond between the ex-spouses is completely extinguished. Even if your economic conditions were to worsen drastically in the future, you could no longer turn to the Judge to request financial support from your ex-spouse. For this reason, as an expert family law attorney, I always recommend careful prospective evaluation before signing such an agreement.

What are the tax advantages of a lump-sum settlement?

The main advantage concerns the spouse who receives the sum. Unlike the monthly periodic allowance, which must be declared as income and taxed, the sum received una tantum does not constitute taxable income and is therefore exempt from IRPEF taxation. However, for the spouse who pays, this sum is not tax-deductible, unlike the monthly payments which do reduce taxable income.

With the lump-sum settlement, do I lose the right to a survivor's pension?

Yes, this is one of the most critical aspects to consider. By accepting the lump-sum settlement, you lose the status of a recipient of a divorce allowance, which is the fundamental requirement to be able to access, in the future, the survivor's pension of the deceased ex-spouse or a share of the severance pay (TFR) accrued thereafter. It is essential that this waiver is correctly monetized in the calculation of the capital sum.

Is it possible to pay the agreed lump-sum amount in installments?

Recent case law admits the possibility of paying the lump-sum amount in installments, provided that such installments are within a reasonable timeframe and are guaranteed by appropriate securities (such as a bank guarantee). However, the nature of the agreement must remain that of a definitive settlement of the relationship and must not mask a periodic allowance. Lawyer Marco Bianucci meticulously drafts these agreements to prevent the Revenue Agency from reclassifying the payment and contesting its tax treatment.

Request an Evaluation of Your Case in Milan

The choice between a periodic annuity and immediate capital requires a comprehensive vision that combines legal expertise and financial sensitivity. If you are facing a separation or divorce and need to understand which solution best protects your assets and your future, contact lawyer Marco Bianucci. The firm receives by appointment at its Milan office at Via Alberto da Giussano, 26, to analyze your specific situation and define the most effective strategy.