Skip to content
Back to index
V2748-23 9 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

General procedure applied for calculating withholding tax on retirement pensions

A taxpayer inquired about the applicable withholding tax for a monthly retirement pension of 2,000 euros. The DGT ruled that, as it does not fall under the special procedure for passive benefits, the general calculation established in the IRPF Regulations must be applied.

The question raised

The type of withholding that applies.

The DGT's ruling

Retirement pensions are classified as income from employment. The applicable withholding rate is determined through the general procedure set forth in Article 86 of the RIRPF, after calculating the withholding base, the personal and family minimum, and the withholding amount. To this end, the process of successive operations regulated in Article 82 of the Regulation must be followed.

Book your free first meeting