Doctrine by topic · DGT Observatory

Retirement Pension: 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 50 rulings · 2014–2026

Current position

Retirement pensions and maternity supplements are considered income from employment. When amounts corresponding to previous years are received due to circumstances not attributable to the taxpayer, the special rule of article 14.2.b) of the LIRPF (Personal Income Tax Law) applies. This requires attributing each amount to the tax period in which it became due through supplementary tax returns.

The DGT's position remains stable in classifying these incomes as income from employment. The evolution focuses on the technical application of the imputation rule for previous years for amounts received outside of their due date. The most recent rulings (V0851-24 and V0964-24) confirm this procedure for maternity supplements.

Turning points

  1. V0851-24

    Establishes that the maternity supplement has the same nature as the retirement pension and must follow the imputation rule of article 14.2.b) of the LIRPF.

Analysis based on 48 of 50 rulings with a stated position. Updated 18 September 2026.

Rulings on this topic

24
V2552-25 18 Dec 2025

Repayment of an unjustified pension must be rectified in the year it was received

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorectificación de autoliquidaciónimputación de rendimientospensión de jubilacióningreso indebido LIRPF — Ley 35/2006 del IRPF art. 14.1LGT — Ley 58/2003 General Tributaria art. 3
Affects CompanyExpat · Non-residentIndividual
V1284-24 4 Jun 2024

Receiving a retirement pension does not prove disability status for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas
mínimo personal por discapacidadgrado de discapacidadpensión de jubilaciónpensión de incapacidad permanenteacreditación de discapacidad LIRPF — Ley 35/2006 del IRPF art. 60RIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual
V0119-24 15 Feb 2024

Pension during the year creates two payers for IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
pagadoresrendimientos del trabajopensión de jubilaciónobligación de declararretenciones LIRPF — Ley 35/2006 del IRPF art. 96LIRPF — Ley 35/2006 del IRPF art. 99.2
Affects CompanyExpat · Non-residentIndividual
V3109-23 28 Nov 2023

Registration in the Business Census is required before starting an economic activity

SG de Impuestos sobre la Renta de las Personas Físicas
alta en el censoactividad económicaempresarios y profesionalespensión de jubilaciónobligaciones tributarias RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 3.2LGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2320-22 4 Nov 2022

Income tax withholding applies to extraordinary pension payments

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos del trabajopensión de jubilaciónpagas extraordinariaslímite excluyente LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V1639-22 8 Jul 2022

Argentine retirement pensions taxed in Spain as income from work

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalautoliquidación complementariadoble imposiciónpensión de jubilación LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual

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