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A priest inquired whether he could use the special procedure to determine his tax withholdings while receiving a pension from the INSS and a supplement from the Bishopric. The Directorate-General for Taxes (DGT) ruled that he cannot, as the supplement does not qualify as a passive benefit under the law.
Cuestión planteada Pregunta si puede acogerse al procedimiento especial para determinar el tipo de retención aplicable a contribuyentes perceptores de prestaciones pasivas.
El procedimiento especial del artículo 89.A del Reglamento del IRPF solo es aplicable si los únicos rendimientos del trabajo son prestaciones pasivas del artículo 17.2.a de la Ley. Como el complemento de pensión del Obispado no es una de las prestaciones pasivas enumeradas en dicha norma, no resulta operativo este procedimiento. El contribuyente puede, no obstante, solicitar a sus pagadores la aplicación de tipos de retención superiores.
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