Skip to content
V0321-19 ·15 February 2019 ·consulta-vinculante Medium impact
Tax

A minimum withholding tax rate of 15 percent must be applied to lawyers under special employment relationships

A lawyer on a traineeship contract asks which IRPF withholding rate applies to them. The DGT responds that, as it is a special employment relationship, the minimum rate of 15 percent must be applied.

Lifecycle

2019-02-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact