Individualization of work performance

In accordance with the provisions of article 11.2 of the Law of PIT, the income from work corresponds exclusively to the person who, through his or her work, has generated the right to receive them.

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 PIT exclusively at the beneficiary's headquarters, as income from work, and for the total amount received.