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A query was raised regarding the applicable withholding tax rate for a one-year internship contract. The Directorate-General for Tax (DGT) ruled that, as the duration is not less than one year, the general procedure must be applied instead of the minimum rate.
Cuestión planteada Tipo de retención aplicable sobre los rendimientos del trabajo correspondientes a un contrato temporal en prácticas de un año de duración.
Para contratos de duración igual o superior a un año, la retención se determina mediante el procedimiento general de los artículos 82 y siguientes del Reglamento del IRPF. El tipo mínimo del 2% previsto en el artículo 86.2 solo se aplica cuando la duración del contrato es inferior al año. En este caso, sí resulta operativo el límite excluyente de la obligación de retener del artículo 81.1.
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