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A query was raised regarding whether a worker on a permanent seasonal contract with low wages should be subject to a minimum withholding rate of 2%. The Directorate-General for Taxes (DGT) ruled that, as this constitutes a permanent and indefinite employment relationship, the minimum rate does not apply; instead, the income threshold for zero withholding must be observed.
Cuestión planteada Tipo de retención aplicable a dicho trabajador, en concreto si opera el tipo mínimo del 2% establecido en el artículo 86.2 del Reglamento de IRPF o si por el contrario no aplica dicho tipo mínimo.
El tipo mínimo del 2% del artículo 86.2 del Reglamento del IRPF solo se aplica en contratos o relaciones de duración inferior al año. En el caso de trabajadores fijos discontinuos, al existir una relación de carácter permanente e indefinido, se debe seguir el procedimiento general de cálculo. Por tanto, no aplica el tipo mínimo y sí es operativo el límite excluyente de la obligación de retener.
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