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V0680-25 ·15 April 2025 ·consulta-vinculante Medium impact
Tax

General retention procedure applies with 15% minimum rate for artists under special employment relationship

The DGT confirms that the general retention procedure applies to artists with a special employment relationship, maintaining a minimum retention rate of 15%

In 6 key points

Lifecycle

2025-04-15PublishedPublished 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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