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V0395-25 20 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Temporary worker retention depends on contract duration

A temporary worker asks whether their employer is obliged to withhold IRPF. The DGT clarifies that the obligation depends on the contract duration and the limits set in the Regulation.

The question raised

Obligation of the payer—in this case, the Junta de Andalucía—to withhold and pay on account.

The DGT's ruling

If the contract has a duration of less than one year, a minimum withholding tax rate of 2 percent shall apply, without the exemption threshold for withholding being applicable. If the duration is equal to or greater than one year, the general procedure shall be followed, and the exemption threshold that allows for no withholding if income does not exceed certain limits shall be applicable. The worker may also request in writing a withholding rate higher than the one applicable to them.

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