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V2611-19 ·24 September 2019 ·consulta-vinculante Medium impact
Tax

Earnings retention depends on contract duration (one year or less)

The article asks whether a payor must withhold taxes from a worker on a temporary contract. The DGT responds that the treatment depends on the estimated duration of the contract and whether quantitative thresholds are exceeded.

In 6 key points

How it affects those involved

Employers must assess contract duration and quantitative thresholds when determining whether to withhold taxes from temporary workers.

Lifecycle

2019-09-24PublishedPublished 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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