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V2559-19 ·19 September 2019 ·consulta-vinculante Medium impact
Tax

Pension plan benefits taxed as employment income rather than savings income

A query was raised regarding whether the returns from a pension plan withdrawal could be taxed as savings income. The Directorate General for Taxes (DGT) ruled that these benefits constitute employment income and must be included in the general tax base.

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2019-09-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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