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V0814-23 ·10 April 2023 ·consulta-vinculante Medium impact
Tax

Gender gap reduction pension supplement taxed as employment income

A taxpayer queried the taxation of the contributory pension supplement designed to reduce the gender gap. The DGT ruled that this supplement is a contributory public pension and must be taxed under Personal Income Tax (IRPF).

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2023-04-10PublishedPublished 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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