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A pension plan participant inquired whether, following a divorce, benefits should be taxed according to the division of community property established in their regulatory agreement. The DGT ruled that benefits are taxed exclusively for the beneficiary as employment income based on the total amount received.
Cuestión planteada Tributación de la prestación percibida como beneficiario del plan de pensiones.
Las prestaciones de planes de pensiones se atribuyen exclusivamente a las personas físicas en cuyo favor estén reconocidas, independientemente de cómo se haya disuelto la sociedad de gananciales o a quién se adjudiquen los fondos. Estas cantidades tributan en el IRPF como rendimientos del trabajo por el importe total percibido. La posible reducción del 40% por aportaciones anteriores a 2007 está sujeta a los plazos de la disposición transitoria duodécima de la LIRPF.
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