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V1865-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

Extension or renewal of temporary contracts requires IRPF retention review

A worker asks why their new IRPF retention has increased to 34.3% after several temporary contracts, instead of remaining at 2%. The DGT explains that continuity of the employment relationship with the same employer requires retention review.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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