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V0944-25 ·27 May 2025 ·consulta-vinculante Medium impact
Tax

No retention of 30% allowed on absolute disability pension

A person requests the INSS to apply a voluntary 30% withholding on their absolute disability pension. The DGT replies that, as it is an exempt income, no withholding is required.

In 6 key points

Lifecycle

2025-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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