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A Spanish company requested clarification on the withholding tax rate applicable to a non-resident Mexican worker hired on a 12-month contract. The DGT has ruled that, as the individual is not a seasonal worker, the general rate of 24% must be applied.
Cuestión planteada Plantea la consultante cual será el porcentaje de retención aplicable a dicho contrato.
Los rendimientos del trabajo de un no residente por actividad en España tributan en el IRNR. El tipo reducido del 2% solo aplica a trabajadores extranjeros de temporada según el artículo 25.1.g) del TRLIRNR. Dado que el contrato de 12 meses para programador se encuadra en obras o servicios y no en temporada, corresponde el tipo general del 24% previsto en el artículo 25.1.a) del TRLIRNR.
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