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V0395-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Temporary worker retention depends on contract duration

A temporary worker asks whether their employer is obliged to withhold IRPF. The DGT clarifies that the obligation depends on the contract duration and the limits set in the Regulation.

In 6 key points

Lifecycle

2025-03-20PublishedPublished 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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