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The consultant asks whether monthly pension payments subject to judicial seizure should be taxed under personal income tax. The DGT responds that such payments retain their fiscal nature as earnings from work even when subject to a judicial seizure.
Question raised: Obligation to pay Personal Income Tax on the benefit that has been subject to attachment.
Pension plan benefits are considered, in all cases, employment income and must be included in the general taxable base of the Personal Income Tax (IRPF). The fact that the benefit is subject to judicial or administrative attachment does not alter its tax treatment. The payment of the benefit shall be carried out in accordance with the provisions of the attachment order, but the obligation to pay tax persists.
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