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The consultant asks about the tax treatment of amounts received from withdrawing from a pension plan and their employment remuneration. The DGT states that both are income from employment and must be included in the general IRPF tax base.
Question raised: Taxation of amounts received under Personal Income Tax.
Benefits from pension plans and amounts received under the assumption of Article 8.8 of the consolidated text of the Law on the Regulation of Pension Plans and Funds are considered earned income. Both the benefit and the salary remunerations must be included in the general taxable base of the Personal Income Tax (IRPF) pursuant to Articles 45 and 48 of the Law on Personal Income Tax (LIRPF).
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