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A query is made regarding whether workers with permanent seasonal contracts must be subject to a minimum withholding rate of 2%. The DGT responds that, as it constitutes a permanent and indefinite employment relationship, said minimum rate does not apply.
Question posed: Type of withholding rate applicable: operability of the 2% minimum rate established in Article 86.2 of the IRPF Regulations.
The 2% minimum rate only applies to contracts or relationships with a duration of less than one year. In the case of permanent seasonal workers, as there is a relationship of a permanent and indefinite nature, the general withholding calculation procedure must be applied. Therefore, the quantitative exclusion limit of the obligation to withhold remains operative.
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