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A query is made regarding the taxation of a pension plan benefit received by a beneficiary following the death of the participant. The DGT responds that these amounts are taxed under Personal Income Tax and not under Inheritance and Gift Tax.
Question raised 1. Taxation of the benefit due to death which, if applicable, would be received from the pension plan.
Pension plan benefits, including the contingency of death, are taxed in the recipient's Personal Income Tax as employment income. As they are integrated into the Personal Income Tax taxable base, they are not subject to Inheritance and Gift Tax. The temporal imputation in Personal Income Tax is carried out in the tax period in which the benefits become due to the recipient.
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