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V2725-15 ·22 September 2015 ·consulta-vinculante Medium impact
Tax

Pension plan benefits are taxed as employment income for the beneficiary

The tax treatment of pension plan benefits received following the retirement of a taxpayer in insolvency proceedings was consulted. The DGT has determined that these benefits constitute employment income and must be taxed in full by the individual beneficiary.

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Lifecycle

2015-09-22PublishedPublished 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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