Individualization of work performance

In accordance with the provisions of article 11.2 of the Personal Income Tax Law , the income from work corresponds exclusively to the person who, with their work, has generated the right to perceive them .

However, pensions, liabilities and other benefits received from social security systems will correspond entirely to the person in whose favor they are recognized .

Therefore, benefits derived from pension plans are taxed under Personal Income Tax exclusively at the beneficiary's headquarters, as income from work, and for the total amount received.