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MEDIUM
FISCAL

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

V0680-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0680-25
Published
15 Apr 2025

Summary

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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