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V2986-21 ·24 November 2021 ·consulta-vinculante Medium impact
Tax

Income tax returns required if pension scheme withdrawals exceed employment income thresholds

A query was raised regarding whether there is an obligation to file an income tax return when withdrawing from a pension scheme. The Directorate General for Taxes (DGT) responded that, as these benefits are classified as employment income, the obligation depends on whether the established limits in Article 96 of the Personal Income Tax Law are exceeded.

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2021-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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