Skip to content
V0367-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Widowhood and retirement pensions taxed as employment income and subject to withholding system

A taxpayer inquired whether a 14.35% withholding rate applied to her widowhood pension was correct. The DGT clarifies that pensions are classified as employment income and that the withholding rate is calculated using the general procedure set out in the IRPF Regulations.

In 6 key points

Lifecycle

2024-03-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact