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A taxpayer inquired whether the redemption of a pension plan established under the community property regime (gananciales) is considered community or separate property. The Directorate General for Taxes (DGT) ruled that these benefits are taxed solely as employment income for the beneficiary, regardless of the origin of the contributions.
Cuestión planteada 1. Determinar la naturaleza ganancial o privativa de las prestaciones percibidas por el rescate del plan de pensiones del que es titular el consultante.
Las prestaciones de planes de pensiones se atribuyen exclusivamente a las personas físicas en cuyo favor estén reconocidas, independientemente de que las aportaciones procedieran de la sociedad de gananciales. Estas cantidades se consideran rendimientos del trabajo y deben integrarse en la base imponible general del perceptor. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos de la disposición transitoria duodécima.
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