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V0239-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

2% minimum retention applies to short-term contracts or artistic activities

The DGT clarifies that the 2% minimum retention applies only when the general calculation yields a result below a certain threshold, in specific cases of duration or activity.

In 5 key points

Lifecycle

2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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