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A taxpayer inquired about the taxation of pension scheme benefits that, following a divorce, are awarded entirely to their former spouse. The DGT ruled that the tax liability rests with the beneficiary as income from employment, regardless of the settlement of community property.
Cuestión planteada Tratamiento en el Impuesto sobre la Renta de la Personas Físicas de las prestaciones percibidas del citado plan de pensiones.
Las prestaciones de planes de pensiones se atribuyen exclusivamente a las personas físicas en cuyo favor estén reconocidas, tributando como rendimientos del trabajo por el importe total percibido. Este criterio se aplica con independencia de cómo se haya realizado la liquidación de la sociedad de gananciales. Si la adjudicación no responde a una pensión compensatoria, no procede la reducción del artículo 55 de la Ley 35/2006.
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