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V0555-25 ·31 March 2025 ·consulta-vinculante Medium impact
Tax

Pension plan benefits subject to judicial seizure are treated as earnings from work

The consultant asks whether monthly pension payments subject to judicial seizure should be taxed under personal income tax. The DGT responds that such payments retain their fiscal nature as earnings from work even when subject to a judicial seizure.

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2025-03-31PublishedPublished 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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