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The inquiry concerns which Income Tax (IRPF) withholding rate should be applied to technical and assistant staff hired under the special employment regime for artists. The Directorate-General for Taxes (DGT) determines that these constitute employment income and that the minimum rates established in the IRPF Regulations must be applied.
Cuestión planteada Cuál es el tipo de retención por IRPF a aplicar sobre los rendimientos que se satisfaga al personal técnico y auxiliar que contrata en espectaculos públicos en régimen laboral (en el régimen de artista).
El personal técnico y auxiliar que presta servicios imprescindibles para la actividad artística se considera parte de la relación laboral especial de artistas. Sus ingresos califican como rendimientos del trabajo, por lo que la retención se determina según el procedimiento general del Reglamento del IRPF. No obstante, se debe aplicar el tipo mínimo: el 15% para relaciones laborales especiales dependientes (hasta el 25 de enero de 2023) o el 2% tras la entrada en vigor del Real Decreto 31/2023.
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