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V0105-22 ·24 January 2022 ·consulta-vinculante Medium impact
Tax

Pension withholding rates are determined by calculating the withholding amount against total remuneration

A pensioner enquires why their withholding rate has increased from one year to the next despite no change in personal circumstances. The DGT explains that the calculation depends on the total amount of remuneration and the application of the relevant articles of the IRPF Regulations.

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2022-01-24PublishedPublished 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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