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V1435-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Pension plan benefits are taxed as employment income in the hands of the beneficiary

A taxpayer inquires about the taxation of pension plan benefits which, due to a divorce decree, must be shared with their former spouse. The DGT clarifies that the benefit is taxed in its entirety as employment income for the beneficiary, regardless of any subsequent allocation.

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2023-05-25PublishedPublished 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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