What income of the pensioner's is considered to determine the personal income tax rate in the initial recognition of the pension?
The amount of the benefit according to the number of corresponding payments, including extra payments, up until the end of the year, will be taken into account to calculate the pension's annual base, a determinant of the IRPF tax rate.
When the same individual receives benefits abroad and in Spain, both of these will be added together applying the tax regulation relating to the person's residence for tax purposes to the joint annual base.