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A taxpayer inquired about the applicable withholding tax for a monthly retirement pension of 2,000 euros. The DGT ruled that, as it does not fall under the special procedure for passive benefits, the general calculation established in the IRPF Regulations must be applied.
This clarifies that retirement pensions not covered by special regimes must follow the standard income tax withholding rules based on general employment income calculations.
The tax team reviews your specific situation.
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