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A participant in a pension plan established under community property seeks clarification on how benefits are taxed if, following a divorce, half must be transferred to an ex-spouse. The Directorate General for Taxes (DGT) rules that benefits are attributed exclusively to the beneficiary as income from employment, regardless of how the community property regime was dissolved.
Question posed: Tax treatment of the amount of benefits received from the pension plan.
Pension plan benefits are income from employment that must be included in the general taxable base of the recipient for the total amount received. This attribution is made at the level of the beneficiary, independent of the allocation of funds following the dissolution of the community property regime. If the delivery to the former spouse is as compensatory alimony, the payer could apply the reduction provided in Article 55 of the Personal Income Tax Law (LIRPF).
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