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V2478-19 ·17 September 2019 ·consulta-vinculante Medium impact
Tax

General IRPF withholding procedure must be applied with a 2% minimum for contracts under one year

A worker inquired about the applicable IRPF withholding rate following the extension of a temporary contract. The DGT clarified that the general calculation procedure must be applied, maintaining the 2% minimum rate if the duration remains under one year.

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2019-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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