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V3146-23 ·4 December 2023 ·consulta-vinculante Medium impact
Tax

Integration of 75% of Social Security benefits derived from contributions to the Labor Pension Fund (1967-1978)

The applicant asks whether the second transitional provision of the Personal Income Tax Law (LIRPF) can be applied to their Social Security pension derived from contributions to the Labor Pension Fund between 1973 and 1978. The Directorate General for Taxes (DGT) responds that, following Supreme Court precedent, 75% of such benefits must be integrated as income from employment.

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2023-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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