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A query was raised regarding the tax treatment of a pension plan amount to be paid to a former spouse. The DGT ruled that benefits are taxed as employment income in the hands of the recipient, and that the reduction for compensatory pensions only applies if the payment has that specific legal nature.
Cuestión planteada Tratamiento fiscal correspondiente al importe del plan de pensiones que debe entregar a su ex-conyuge.
Las prestaciones de planes de pensiones se atribuyen exclusivamente a las personas físicas en cuyo favor estén reconocidas, tributando como rendimientos del trabajo por el importe total percibido. Si la prestación se percibe 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, bajo los requisitos de la disposición transitoria duodécima. La reducción por pensiones compensatorias del artículo 55 solo es aplicable si la cantidad satisfecha tiene dicha consideración, no si la adjudicación del plan se produce por una causa distinta.
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