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An inquirer asks whether income tax (IRPF) will be withheld from a retirement pension of 1,167 euros per month. The DGT explains that the obligation to withhold depends on whether the total amount of income exceeds the limits established according to the taxpayer's family situation.
Cuestión planteada Si a partir de enero de 2021 empieza a percibir una pensión de jubilación de la Seguridad Social, por un importe mensual 1.167 euros en 14 pagas, desconociendo el consultante si dicho importe es bruto o neto, se cuestiona si se le va a practicar una retención mensual de IRPF sobre el importe de la pensión que le corresponde.
Las pensiones de la Seguridad Social se consideran rendimientos del trabajo. No se practicará retención si la cuantía total de los rendimientos no supera el importe anual establecido en el Reglamento, el cual se incrementa en 600 euros para pensiones o haberes pasivos del régimen de Seguridad Social. Si se supera dicho límite, se aplicará el tipo de retención resultante de la aplicación del procedimiento general.
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