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V2524-22 ·7 December 2022 ·consulta-vinculante Medium impact
Tax

Request for determination of withholding tax rate unavailable for those receiving both salaries and pensions

A worker receiving both a salary and a disability pension enquired whether she could use the special procedure to determine her tax withholdings. The Directorate-General for Taxes (DGT) ruled that this is not possible, as the procedure requires that the only income from employment be passive benefits.

In 6 key points

How it affects those involved

This ruling clarifies that individuals with mixed income sources (active employment and passive benefits) cannot opt for the simplified withholding determination procedure.

Lifecycle

2022-12-07PublishedPublished 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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