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V2381-25 9 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Pension plan and public pension benefits taxed only in the recognised beneficiary

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.

The question raised

Whether the reduction established in Article 55 of the LIRPF may be applied regarding the total amounts paid to the former spouse as compensatory pension from the date of retirement, and whether, regarding the income received from the redemption of pension plans, the same may be allocated and imputed during the lifetime of both former spouses at 50%.

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