KEY B. Labor returns: Pensioners and recipients of pensions and other benefits

This code will identify the income not exempt from Personal Income Tax corresponding to pensions and passive income from public Social Security schemes and passive classes, as well as those corresponding to the others, whether monetary or in kind, referred to in article 17.2, letter a), of the Tax Law.

The subkey that is appropriate in each case, from those indicated in the SUBKEY field, must be entered.

• SUBCAVE 01: This subcode will be used when dealing with income consisting of pensions and passive income from the Social Security and Civil Service schemes, with the exception of those that must be related under subcode 02. This sub-key will also include any payments for work incapacity paid directly to the worker by one of the public Social Security or Passive Class regimes or, where applicable, by the respective Mutual Collaborator with Social Security. If these benefits are paid directly by the employer (under the respective collaboration agreement with Social Security), they will be reflected in code A.
• SUBCLAVE 02: This subcode will be entered in all receipts of code B in which the amount of withholdings has been determined in accordance with the special procedure provided for in article 89.A of the Tax Regulations.
• SUBCLAVE 03: This subcode will be recorded in all perceptions of code B other than those that must be related under subcodes 01 and 02.