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Personal Income Tax (IRPF) Withholdings

The pensions, whose amount exceeds the legally established annual amount, are subject to taxation under the terms established in the regulations for Personal Income Tax (IRPF) and submitted, when appropriate, to the system of tax withholdings, with the following exceptions:

Pensions for permanent disability

  • The following are always exempt:
    • Pensions resulting from acts of terrorism.
    • Pensions for absolute permanent disability and severe disability, as well as those for retirement resulting from these situations, due to a change in status when the recipient reaches the age of 65.
  • Pensions for qualified total permanent disability (75%) and for retirement resulting from these, due to a change in status when the recipient reaches the age of 65, are  exempt in Vizcaya, Alava and Guipuzcoa.

Orphanhood Pension

  • As from 1.1.03, the pension is always exempt.

Pension for Family Members

  • Although the pension is subject to taxation, it will be exempt:
    • If it results from acts of terrorism.
    • If it was granted as a result of absolute or severe permanent disability. 
  • Benefits to family members under 22 years old are also exempt.

Widowhood Pension

The pension will be exempt when it originates from acts of terrorism.

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