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V0123-25 ·7 February 2025 ·consulta-vinculante Low impact
Tax

Obligation to declare Personal Income Tax on pension plan benefits according to the limits of Article 96 of the LIRPF

The DGT clarifies that the pension fund manager is the only payer and that the full income before the 40% reduction must be used to determine the declaration threshold.

In 6 key points

How it affects those involved

Taxpayers must consider full pre-reduction pension income when assessing IRPF declaration obligations.

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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