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A taxpayer inquires about the taxation of pension plan benefits which, due to a divorce decree, must be shared with their former spouse. The DGT clarifies that the benefit is taxed in its entirety as employment income for the beneficiary, regardless of any subsequent allocation.
Question raised: Conditions for the collection and taxation of the benefit received for the inquirer and their former spouse.
Pension plan benefits are attributed to the natural persons in whose favor they are recognized and are taxed as employment income. This treatment applies to the total amount received, regardless of how the dissolution of the community property regime was carried out or to whom the funds are allocated. If the payment to the former spouse is classified as compensatory alimony, they may apply the reduction in the taxable base provided for in Article 55 of the LIRPF.
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