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V2381-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

Pension plan and public pension benefits taxed only in the recognised beneficiary

The consultant asks whether the spouse ex-spouse can be attributed the withdrawal from pension plans and apply the pension compensation reduction. Hacienda responds that pension plan benefits are taxed exclusively in the recognised beneficiary and that the reduction only applies if the payment constitutes a genuine pension compensation under the Civil Code.

In 6 key points

Lifecycle

2025-12-09PublishedPublished 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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