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V1637-14 26 June 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · trabajadores de temporada

Application of 2% reduced IRNR rate for seasonal foreign workers

A hospitality company asks whether a 2% retention can be applied to temporary UK and other foreign workers. The DGT responds that the reduced 2% rate only applies to seasonal or campaign work under labour law, not for any temporary employment.

The question raised

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