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V0962-15 ·26 March 2015 ·consulta-vinculante Medium impact
Tax

General payroll withholding rate must apply to courses taught by agency staff

A public agency has requested clarification on the appropriate withholding rate for staff delivering courses or lectures. The DGT has determined that, as an employment or statutory link exists, this does not constitute an occasional relationship and the general payroll withholding rate must be applied.

In 5 key points

How it affects those involved

This ruling clarifies that training activities performed by existing staff must be treated as part of their regular employment income rather than occasional earnings, ensuring correct tax withholding.

Lifecycle

2015-03-26PublishedPublished 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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