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MEDIUM
FISCAL

IRPF retention on assured pension withdrawal applies to gross amount

V1332-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1332-25
Published
16 Jul 2025

Summary

The consultant asks whether IRPF retention on an assured pension withdrawal should be applied on the gross amount without deducting the 40 per cent reduction. The tax authority responds that although the reduction is used to calculate the retention rate, the resulting percentage is applied to the full amount of the pension received.

In 6 key points

Lifecycle

2025-07-16PublishedPublished 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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