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V1974-15 24 June 2015 · SG de Fiscalidad Internacional Criterion in force
IRNR · trabajo dependiente

EU temporary workers may be taxed at 2% in Spain if they perform seasonal or campaign work

An animation company asks which withholding tax to apply to non-resident Dutch workers with temporary contracts. The DGT clarifies that if they are seasonal or campaign jobs, the 2% rate applies; otherwise, the general rate applies.

The question raised

Question posed The consultant seeks to know the withholding tax applicable to fixed-term employment contracts for non-resident natural persons.

The DGT's ruling

Employment income of non-residents for activities in Spain is taxed in Spain. If the worker is a resident in the EU and performs seasonal or campaign work according to labor regulations, the reduced rate of 2% applies. For other temporary jobs that are not seasonal or campaign work, the general rate of 19% (or 20% in 2015) applies.

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