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V0041-23 ·16 January 2023 ·consulta-vinculante Medium impact
Tax

Pensioner's tax withholding type determined by IRPF Regulation procedure

A pensioner with a disability and changes in family status asks which tax withholding rate applies in 2022. The DGT explains that income tax withholdings are calculated according to the general procedure set out in the IRPF Regulation.

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2023-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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