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Pension Supplement: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2016–2023

Current position

Compensations for the suppression or substitution of pension supplements are considered income from employment obtained in a notoriously irregular manner, allowing for the 30% reduction if imputed to a single tax period. On the other hand, the gender gap reduction supplement has the nature of a contributory public pension and is taxed as income from employment, without the possibility of applying the exemption under article 7.h) of the LIRPF (Personal Income Tax Law).

The DGT's position has moved from addressing procedural aspects of specific supplements to defining the tax nature of compensations for the suppression of supplements and new concepts such as the gender gap supplement. No change in criterion is observed, but rather an expansion of the scope of application of the doctrine regarding the classification of this income.

Turning points

  1. V1132-20

    Establishes that the compensation for the suppression of a pension supplement is notoriously irregular income, allowing for the 30% reduction if imputed to a single period.

  2. V0712-23

    Determines that the gender gap reduction supplement is a contributory public pension and, therefore, is taxed as income from employment without exemption.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V0814-23 10 Apr 2023

Gender gap reduction pension supplement taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajopensión pública contributivabrecha de géneroretencionescomplemento de pensión LIRPF — Ley 35/2006 del IRPF art. 7.hLIRPF — Ley 35/2006 del IRPF art. 17.2.a
Affects CompanyExpat · Non-residentIndividual

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