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A query was raised regarding whether the 2% minimum withholding rate can be applied to the final settlement of a one-year contract upon early termination. The Directorate General for Taxes (DGT) ruled that this rate is only applicable to contracts with a duration of less than one year.
Cuestión planteada Se pregunta si resulta de aplicación el tipo minimo de retención del 2 por ciento al practicar la regularización en la liquidación devengada a la extinción de los contratos.
El tipo mínimo de retención del 2 por 100 se aplica a contratos de duración inferior al año. No resulta aplicable en supuestos de contratos de un año de duración que se extinguen por cualquier causa antes de cumplir dicho plazo.
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