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V2910-14 ·30 October 2014 ·consulta-vinculante Medium impact
Tax

General withholding rate applies to UNED tutor teachers due to stable employment relationship

A UNED tutor inquired about the applicable personal income tax (IRPF) withholding rate for their earnings. The Directorate General for Taxes (DGT) ruled that, as the relationship is stable rather than occasional, the general withholding regime must be applied instead of the special rate for courses or lectures.

In 5 key points

How it affects those involved

This ruling clarifies that the nature of the employment relationship (stable vs. occasional) dictates the tax withholding rate, preventing the misapplication of special rates for temporary teaching activities.

Lifecycle

2014-10-30PublishedPublished 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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