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V1533-15 22 May 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retención

Withholding tax rate for income from teaching courses or lectures cannot exceed 19%

A query was raised regarding whether it is possible to request a withholding tax rate higher than the legally established rate for income derived from activities such as teaching courses or seminars. The Directorate General for Taxes (DGT) has ruled that this is not possible, as the option to request a higher rate applies exclusively to income from employment.

The question raised

Cuestión planteada Solicitud de tipo superior de retención.

The DGT's ruling

Para los rendimientos derivados de impartir cursos, conferencias, coloquios, seminarios y similares, el tipo de retención aplicable es del 19 por ciento según el Reglamento del IRPF. La posibilidad de solicitar un tipo de retención superior solo está prevista para los rendimientos del trabajo, conforme al artículo 88.5 del Reglamento.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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