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V1505-26 12 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payment to public selection tribunals deemed work income with general withholding

A public official asks which withholding applies to participation in a public body's selection tribunal. The DGT determines that such income is work income and is subject to general withholding.

The question raised

Question raised: Applicable withholding rate.

The DGT's ruling

Attendance at selection tribunals derives from the employment or statutory relationship of Public Administration personnel, and therefore constitutes income from employment. The general withholding rate is applied pursuant to Article 80.1.1º of the IRPF Regulations. If the status of tribunal member is for a period of less than one year, the minimum rate of 2 percent shall apply. In the event of arrears from previous fiscal years, the withholding rate shall be 15 percent.

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