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A query was raised regarding whether the 2% minimum withholding rate should be applied when annual earnings do not reach the withholding threshold. The Directorate General for Tax (DGT) has ruled that this minimum rate applies only to contracts with a duration of less than one year.
Question posed: As the consultation document indicates that withholdings are not required due to the amount of remuneration to be paid in 2021, it is asked whether the 2 percent minimum rate is operational.
The 2 percent minimum rate under Article 86.2 of the RIRPF only applies to contracts or relationships with a duration of less than one year. In the case of a civil servant with an indefinite-term relationship, the withholding rate is determined by the general procedure. Therefore, the 2 percent minimum rate is not applicable, and the exclusionary limit for the obligation to withhold does apply.
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