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A company has enquired whether it should apply a special or general withholding rate for courses taught by its own employees. The Directorate-General for Taxes (DGT) has ruled that, due to the existence of an employment relationship, the general payroll withholding procedure must be applied.
Cuestión planteada - Retenciones a aplicar.
Los pagos por impartir cursos a personal empleado son rendimientos del trabajo. El tipo de retención especial del 21% (o 19% en 2015) solo procede cuando la relación es ocasional y no duradera. Al existir un vínculo laboral o estatutario, se debe aplicar el tipo de retención general según el procedimiento del artículo 82 del Reglamento del IRPF.
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