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A lawyer on a traineeship contract asks which IRPF withholding rate applies to them. The DGT responds that, as it is a special employment relationship, the minimum rate of 15 percent must be applied.
Question posed: Application of the minimum withholding rate of 15 percent established in Article 86.2 of the Tax Regulation.
Lawyers providing remunerated services as employees in law firms have a special employment relationship. Therefore, the withholding is determined through the general procedure, but it cannot be lower than the 15 percent established for dependent special employment relationships.
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