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A taxpayer inquired about the tax treatment of pension plan benefits during the liquidation of a community of property. The DGT clarified that these benefits are always taxed in the hands of the beneficiary and are not affected by the method of dissolution of the matrimonial property regime.
Cuestión planteada Primera cuestión. Procedencia de la valoración fiscal efectuada por el contador partidor en la propuesta de adjudicación de bienes, en concreto de los planes de pensiones.
Las prestaciones de planes de pensiones se atribuyen exclusivamente a las personas físicas en cuyo favor estén reconocidas y tributan como rendimientos del trabajo por el importe total percibido. El tratamiento fiscal es independiente de la adjudicación realizada en la liquidación de la sociedad de gananciales. Si la prestación se percibe en forma de capital, se puede aplicar una reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en un único año. La reducción por pensión compensatoria solo procede si la adjudicación tiene esa naturaleza y no por causas distintas.
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