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A query was raised regarding whether income tax withholding should be applied to the extraordinary payments of a retirement pension. The Directorate General for Taxes (DGT) ruled that when calculating the total amount of remuneration, both fixed and predictable variable payments, including extraordinary payments, must be included.
Cuestión planteada Si procede aplicarle retención respecto a las pagas extraordinarias de dicha pensión.
Para calcular el tipo de retención, la cuantía total de las retribuciones del trabajo debe incluir la suma de las retribuciones dinerarias o en especie que el contribuyente vaya a percibir normalmente en el año natural, incluyendo las pagas extraordinarias. Si la totalidad de las cantidades percibidas en el año, incluyendo dichas pagas, superan el límite excluyente de la obligación de retener, toda la renta está sujeta a retención.
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