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V0321-19 15 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · relación laboral de carácter especial

A minimum withholding tax rate of 15 percent must be applied to lawyers under special employment relationships

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.

The question raised

Application of the minimum withholding rate of 15 percent established in Article 86.2 of the Tax Regulation.

The DGT's ruling

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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