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A query was made regarding the monthly income tax (IRPF) withholding rate applicable to a retiree receiving a monthly pension of 1,054.65 euros. The Directorate General for Taxes (DGT) explains that, as it does not fall under the special procedure for passive benefits, the general calculation established in the IRPF Regulations must be applied.
Question posed: The monthly IRPF withholding rate to be applied in 2020 to a 92-year-old retiree receiving a retirement pension of 1,054.65 euros per month.
Retirement pension income is classified as income from employment. As the special procedure under Article 89.A of the RIRPF does not apply, the withholding rate shall be that resulting from the general procedure under Article 86.1 of the RIRPF. This calculation requires determining the withholding base, the personal and family minimum, and the corresponding withholding amount.
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