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V0121-25 ·7 February 2025 ·consulta-vinculante Low impact
Tax

Retirement benefits from the National Brotherhood of Architects are taxed as income from employment in Personal Income Tax

The DGT states that the pension is considered income from work and that economic rights are not exempt from wealth tax.

In 6 key points

How it affects those involved

Pensions from social prevision mutuals are classified as work income and are subject to wealth tax.

Lifecycle

2025-02-07PublishedPublished 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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