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V2108-17 ·8 August 2017 ·consulta-vinculante Medium impact
Tax

Pension plan benefits are taxed solely as employment income for the beneficiary

A divorced taxpayer requested clarification on the tax treatment of a pension plan benefit and a payment made to their former spouse arising from community property contributions. The Directorate General for Taxes (DGT) clarified that the benefit is taxed entirely as employment income for the beneficiary and that the payment to the former spouse does not constitute compensatory maintenance.

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2017-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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