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V1290-18 17 May 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

General IRPF withholding rate applies to twelve-month employment contracts

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.

The question raised

Type of withholding corresponding to the amounts received.

The DGT's ruling

As it does not fall within the special withholding scenarios, the general rate resulting from the calculation provided for in Article 86.1 of the RIRPF must be applied. Given that the contract has a duration of one year, the minimum rate of 2 percent for employment relationships of less than one year is not applicable.

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