Skip to content
Back to index
V0680-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · relación laboral especial

General retention procedure applies with 15% minimum rate for artists under special employment relationship

The DGT confirms that the general retention procedure applies to artists with a special employment relationship, maintaining a minimum retention rate of 15%

The question raised

Type of Personal Income Tax withholding applicable to income paid to artists under special employment relationships

The DGT's ruling

Remuneration for artists under special employment relationships is classified as income from employment pursuant to Article 17.2.j) of the Personal Income Tax Law. The withholding rate is determined through the general procedure set forth in Article 82 of the Regulations. Notwithstanding, the minimum withholding rate of 15% provided for in Article 86.2 of the Regulations must be respected for these special employment relationships.

Book your free first meeting