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MEDIUM
FISCAL

Pension plan benefits and salaries considered income from employment

V0173-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0173-25
Published
14 Feb 2025

Summary

The consultant asks about the tax treatment of amounts received from withdrawing from a pension plan and their employment remuneration. The DGT states that both are income from employment and must be included in the general IRPF tax base.

In 6 key points

Lifecycle

2025-02-14PublishedPublished 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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