Skip to content
Back to index
V0193-19 29 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pensión de viudedad

Social Security widow's pension is taxed as employment income

A query was raised regarding whether a widow's pension from the Social Security system is exempt from taxation. The Directorate General for Taxes (DGT) has ruled that these pensions are classified as employment income.

The question raised

Whether said widowhood pension is exempt from taxation by virtue of Article 7.y) of the LIRPF.

The DGT's ruling

Pensions received from public Social Security schemes, including widowhood pensions, are classified as income from employment pursuant to Article 17.2.a).1 of the LIRPF. The text states that this classification applies without prejudice to the provisions of Article 7 of the same Law.

Book your free first meeting