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V0479-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Pension plan benefits classified as income subject to withholding

A taxpayer asks whether withholding applies to a partial withdrawal from their pension plan. The DGT responds that such benefits are considered income from employment and are therefore subject to withholding.

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2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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