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V0152-16 ·19 January 2016 ·consulta-vinculante Medium impact
Tax

Special withholding procedure cannot be applied if the pension supplement is not a passive benefit

A priest inquired whether he could use the special procedure to determine his tax withholdings while receiving a pension from the INSS and a supplement from the Bishopric. The Directorate-General for Taxes (DGT) ruled that he cannot, as the supplement does not qualify as a passive benefit under the law.

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2016-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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