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V0712-23 ·23 March 2023 ·consulta-vinculante Medium impact
Tax

Gender gap reduction supplement taxed as employment income for Personal Income Tax purposes

A query was raised regarding whether the contributory pension supplement for reducing the gender gap is subject to Personal Income Tax (IRPF). The Directorate General for Tax Assurance (DGT) ruled that, as it is a contributory public pension, it must be taxed as employment income.

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2023-03-23PublishedPublished 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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