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V1637-14 ·26 June 2014 ·consulta-vinculante Medium impact
Tax

Application of 2% reduced IRNR rate for seasonal foreign workers

A hospitality company asks whether a 2% retention can be applied to temporary UK and other foreign workers. The DGT responds that the reduced 2% rate only applies to seasonal or campaign work under labour law, not for any temporary employment.

In 6 key points

How it affects those involved

The reduced 2% IRNR rate is limited to seasonal or campaign-based work, not general temporary employment, affecting foreign workers in the hospitality sector.

Lifecycle

2014-06-26PublishedPublished 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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