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V0161-16 19 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Apprenticeship trainees counted at 60% as salaried personnel

The question was whether dual vocational training students can be counted as salaried personnel under the objective estimation method for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that they can be included if they hold an apprenticeship contract, applying a 60% reduction.

The question raised

Calculation of the same as salaried personnel.

The DGT's ruling

Persons hired under a training and apprenticeship contract, characteristic of dual vocational training, must be counted as salaried employees under the objective estimation method. For such personnel, a calculation of 60% of the salaried person's amount shall be applied. The exclusion provided for students of specific vocational training performing the mandatory module in workplaces does not apply.

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