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V2706-15 ·21 September 2015 ·consulta-vinculante Medium impact
Tax

Widow's pension must be included when calculating remuneration for management functions for Wealth Tax purposes

A query was raised regarding whether a widow's pension should be included when determining if remuneration for management functions exceeds 50% of total income. The Directorate General for Taxes (DGT) ruled that it must be included, as such a pension is classified as income from employment.

In 5 key points

How it affects those involved

This ruling clarifies the scope of total income for the purpose of applying the management functions exemption in Wealth Tax, potentially increasing the total income figure used for the 50% threshold calculation.

Lifecycle

2015-09-21PublishedPublished 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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