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A lawyer on a 12-month contract with a salary below €22,000 has enquired about the applicable withholding rate. The DGT has ruled that the general rate established in the IRPF Regulations must be applied.
Cuestión planteada Tipo de retención correspondiente a los importes percibidos.
Al no encajar en los supuestos especiales de retención, se debe aplicar el tipo general resultante del cálculo previsto en el artículo 86.1 del RIRPF. Dado que el contrato es de un año de duración, no es aplicable el tipo mínimo del 2 por ciento para relaciones laborales inferiores al año.
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