Gobierno de España. Ministerio de Inclusión, Seguridad Social y Migraciones. Secretaría de Estado de la Seguridad Social y Pensiones - Dirección General de Ordenación de la Seguridad Social
Administración Presupuestaria

Personal income tax witholdings

Pensions whose amount surpasses the legally established annual amount are subject to taxation in the terms established in the regulations governing Personal Income Tax and subject, as the case may be, to the general system of withholdings on account of the tax, with the following exceptions:

  • Pensions derived from acts of terrorism.
  • Aid of any kind received by people affected by the human immunodeficiency virus, regulated in the Royal Decree-Law 9/1993, of 28 May.
  • Pensions in favour of people who suffered lesions or incapacity as a result of the Civil War (1936/1939), be it through the State Passive Class System or by the Special Legislation issued for this purpose
  • Pensions for permanent incapacity or disability of the Passive Class System, provided that the lesion or disease had caused the total disability of the receiver of the pension for any profession or trade.
  • Orphanhood pensions
  • Compensation for prison terms as a consequence of the cases specified in Law 46/1977, of 15 October, on Amnesty..

For the purpose of Personal Income Tax, the Passive Class pensioners who have a recognised retirement pension for disability or handicap for service are regarded as affected by a handicap equal to or greater than 33 per cent, without any need to substantiate the degree of handicap with a certificate issued by the Institute of the Elderly and Social Services or competent organ of the Autonomous Communities.

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