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V1500-19 ·21 June 2019 ·consulta-vinculante Medium impact
Tax

General withholding tax rate applies to UNED tutor professors due to stable employment relationship

A query was made regarding the IRPF withholding rate that UNED Associated Centres must apply to tutor professors. The DGT has determined that, as the relationship is stable rather than occasional, the general withholding rate must be applied instead of the special 15% rate.

In 5 key points

How it affects those involved

This ruling clarifies the tax obligations for UNED Associated Centres, ensuring that tutor professors with stable links are taxed at the general rate rather than the reduced rate intended for occasional work.

Lifecycle

2019-06-21PublishedPublished 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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