Individualization of work performance

In accordance with the provisions of article 11.2 of the Personal Income Tax Law , income from work corresponds exclusively to the person who, with his/her work, has generated the right to receive it .

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

Therefore, benefits derived from pension plans are taxed in the IRPF exclusively at the beneficiary's headquarters, as employment income, and for the total amount received.