Skip to content
V1820-24 ·19 July 2024 ·consulta-vinculante Medium impact
Tax

The 2% minimum withholding rate applies only to contracts with a duration of less than one year

A query was raised regarding whether the 2% minimum withholding rate applies to temporary contracts or indefinite contracts lasting less than twelve months. The DGT ruled that this minimum rate only applies to fixed-term contracts with a duration of less than one year.

In 6 key points

Lifecycle

2024-07-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact