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A taxpayer asks whether withholding applies to a partial withdrawal from their pension plan. The DGT responds that such benefits are considered income from employment and are therefore subject to withholding.
Question posed: Obligation to perform withholding on the amount of the benefit received from the partial redemption of the pension plan.
Pension plan benefits are considered income from employment and must be included in the general taxable base of Personal Income Tax (IRPF). As income from employment, they are subject to withholding in accordance with the Personal Income Tax Regulations. The withholding amount is determined by applying the procedure set forth in Articles 80 et seq. of the RIRPF.
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