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V1424-24 13 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

The 2% minimum withholding rate does not apply to permanent seasonal contracts

A worker on a permanent seasonal contract (fijo-discontinuo) inquired whether her employer must apply the 2% minimum withholding rate. The Directorate-General for Taxes (DGT) ruled that, as this constitutes a permanent employment relationship, the minimum rate does not apply; instead, it must be verified whether the income exceeds the threshold for zero withholding.

The question raised

Cuestión planteada Se le indique si su empresa le ha retenido correctamente y si resulta o no de aplicación el tipo mínimo de retención del 2 por ciento establecido en el artículo 86.2 del Reglamento del IRPF.

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