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V0367-24 12 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Widowhood and retirement pensions taxed as employment income and subject to withholding system

A taxpayer inquired whether a 14.35% withholding rate applied to her widowhood pension was correct. The DGT clarifies that pensions are classified as employment income and that the withholding rate is calculated using the general procedure set out in the IRPF Regulations.

The question raised

Whether it is correct that for a widowhood pension amounting to 390.60 euros per month for 14 payments, a withholding rate of 14.35% is correctly applied.

The DGT's ruling

Public pensions and benefits for widowhood are earnings from employment subject to tax and its withholding system. The withholding rate is determined by applying the general procedure of Article 82 of the RIRPF, unless they fall under special cases. If the withholding applied is undue, the taxpayer may request a refund of the undue payments through the rectification of their tax return.

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