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V0277-17 ·2 February 2017 ·consulta-vinculante Medium impact
Tax

One-year training contracts are subject to general income tax withholding

A query was raised regarding whether income from one-year training contracts must be subject to withholding tax. The DGT ruled that the general withholding procedure applies rather than the 2 per cent minimum rate.

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2017-02-02PublishedPublished 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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