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The consultant asks whether the spouse ex-spouse can be attributed the withdrawal from pension plans and apply the pension compensation reduction. Hacienda responds that pension plan benefits are taxed exclusively in the recognised beneficiary and that the reduction only applies if the payment constitutes a genuine pension compensation under the Civil Code.
Cuestión planteada Si puede aplicar la reducción establecida en el artículo 55 de la LIRPF, respecto al total de las cuantías pagadas a su ex-cónyuge por pensión compensatoria a partir de la fecha de su jubilación, y si respecto a las rentas percibidas derivadas del rescate de los planes de pensiones, las mismas se puedan adjudicar e imputar en vida a los dos ex-cónyuges al 50%.
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