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V3260-23 ·19 December 2023 ·consulta-vinculante Medium impact
Tax

Exemption for tax-free income cannot be applied to the supplementary retirement pension for Civil Service Pensioners

A retired military officer enquired whether the supplementary component of their retirement pension (which reaches 200% of the regulatory amount) could be classified as tax-exempt life annuity income. The Directorate-General for Tax (DGT) has ruled that this pension does not meet the requirements for such an exemption.

In 6 key points

Lifecycle

2023-12-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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