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V1971-25 ·17 October 2025 ·consulta-vinculante Low impact
Tax

24% retention applies if work income is below 600,000 euros

A taxpayer under the special regime of Article 93 of the IRPF asks whether a 24% or 47% retention applies. The tax authority confirms a 24% rate, applying 47% only on income exceeding 600,000 euros.

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2025-10-17PublishedPublished 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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