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A query was raised regarding the applicable withholdings for an individual receiving both employment income and a widowhood pension. The Directorate General for Taxes (DGT) ruled that both constitute employment income and must be aggregated for the general tax base, although each payer must calculate their respective withholding independently.
Cuestión planteada Tipo de retención a aplicar a una persona que percibe una pensión de viudedad inferior a 14.000 euros, y rendimientos de trabajo por cuenta ajena por un importe anual íntegro que asciende a 30.000 euros, y tratamiento que se debe dar a dichas rentas a la hora de aplicar la escala impositiva para el cálculo del impuesto a pagar.
Tanto los rendimientos por trabajo ajeno como las pensiones de viudedas son rendimientos del trabajo sujetos a IRPF. Al calcular la base imponible general, se deben integrar ambos conceptos. Cada pagador debe calcular las retenciones basándose únicamente en las cantidades que él mismo satisface, siempre que superen el límite de obligación de retener.
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