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MEDIUM
FISCAL

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

V2381-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2381-25
Published
9 Dec 2025

Summary

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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