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A worker on temporary contracts under one year questions why a retention rate above 2% is applied. The DGT explains that when renewals or new hires occur, companies must regularize the retention rate based on total expected income.
Cuestión planteada Consideración fiscal al respecto.
En contratos de duración inferior al año, el tipo de retención mínimo es el 2%. No obstante, si el trabajador continúa prestando servicios o vuelve a hacerlo en el mismo año natural, la empresa debe regularizar el tipo de retención. Este nuevo cálculo se realiza considerando las retribuciones ya percibidas y las previsibles, lo que puede elevar el porcentaje de retención por encima del mínimo si el volumen de ingresos aumenta.
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