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V2173-24 ·9 October 2024 ·consulta-vinculante Medium impact
Tax

Retention rate for workers under art. 7p) LIRPF calculated on taxable and non-exempt earnings

A Spanish company relocating employees abroad and benefiting from art. 7p) LIRPF exemption asks how to calculate withholdings. The DGT states that the general procedure under arts. 82 and following of the RIRPF applies, based on the worker's taxable and non-exempt earnings for the year, with possible adjustment under art. 87 RIRPF if circumstances change.

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2024-10-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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