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V1205-17 ·18 May 2017 ·consulta-vinculante Medium impact
Tax

Pension plan benefits are taxed as employment income in their entirety

A query was made regarding the tax treatment of benefits from a pension plan redeemed due to retirement. The DGT ruled that these amounts are taxed as employment income within the general tax base.

In 6 key points

Lifecycle

2017-05-18PublishedPublished 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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