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V0985-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Pension plan benefits are fully taxable for the beneficiary, regardless of the division of community property

A pension plan participant inquired whether, following a divorce, benefits should be taxed according to the division of community property established in their regulatory agreement. The DGT ruled that benefits are taxed exclusively for the beneficiary as employment income based on the total amount received.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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