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V0339-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

Minimum withholding tax of 15% or 2% applied to technical and assistant staff for artists, depending on employment date

The inquiry concerns which Income Tax (IRPF) withholding rate should be applied to technical and assistant staff hired under the special employment regime for artists. The Directorate-General for Taxes (DGT) determines that these constitute employment income and that the minimum rates established in the IRPF Regulations must be applied.

In 6 key points

Lifecycle

2023-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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