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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.
Cuestión planteada Si es correcto que en la pensión de viudedad por importe de 390,60 euros mensuales por 14 pagas, es correcto que se le aplique el 14,35 % de tipo de retención.
Las pensiones y prestaciones públicas por viudedad son rendimientos del trabajo sujetos al impuesto y a su sistema de retenciones. El tipo de retención se determina aplicando el procedimiento general del artículo 82 del RIRPF, salvo que encajen en supuestos especiales. Si la retención practicada es indebida, el contribuyente puede solicitar la devolución de los ingresos indebidos mediante la rectificación de su autoliquidación.
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