Skip to content
Back to index
V1500-19 21 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

General withholding tax rate applies to UNED tutor professors due to stable employment relationship

A query was made regarding the IRPF withholding rate that UNED Associated Centres must apply to tutor professors. The DGT has determined that, as the relationship is stable rather than occasional, the general withholding rate must be applied instead of the special 15% rate.

The question raised

Type of withholding rate applicable to the income paid to tutor professors of an Associated Center of the UNED.

The DGT's ruling

The withholding rate applicable to UNED tutor professors is the general rate established in Article 80.1.1 of the IRPF Regulations. The 15% rate provided for giving courses or lectures (Art. 80.1.4) is not applicable because the relationship between the payer and the recipient is not occasional, but rather corresponds to a stable link for the academic year. The calculation must follow the general procedure of Article 82 of the Regulations.

Book your free first meeting