Skip to content
V1379-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

Income tax withholding rate for retirement pensions determined via general procedure

A query was made regarding the monthly income tax (IRPF) withholding rate applicable to a retiree receiving a monthly pension of 1,054.65 euros. The Directorate General for Taxes (DGT) explains that, as it does not fall under the special procedure for passive benefits, the general calculation established in the IRPF Regulations must be applied.

In 6 key points

How it affects those involved

This clarification confirms that taxpayers whose pensions do not meet specific criteria for special withholding procedures must follow the standard income tax calculation methods.

Lifecycle

2021-05-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact