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A Civil Service pension scheme member has enquired about the applicable income tax (IRPF) withholding rate following an increase in their pension. The Directorate-General for Taxes (DGT) clarifies that the withholding rate adjustment procedure must be applied when employment income increases.
Cuestión planteada Como consecuencia del incremento de las pensiones se pregunta qué tipo de retención corresponde a los rendimientos percibidos.
Las pensiones se consideran rendimientos del trabajo y su retención se calcula mediante el procedimiento general del RIRPF. Si en el curso del año natural aumenta el importe de las pensiones ya percibidas, procede regularizar el tipo de retención según el artículo 87 del RIRPF. Para ello, se debe calcular una nueva cuota de retención y determinar el nuevo tipo aplicando la diferencia entre la nueva cuota y las retenciones ya practicadas a las retribuciones restantes del año.
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