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The article asks whether a payor must withhold taxes from a worker on a temporary contract. The DGT responds that the treatment depends on the estimated duration of the contract and whether quantitative thresholds are exceeded.
Cuestión planteada Si el pagador de los rendimientos del trabajo debe practicar retención sobre estos.
Si el contrato tiene una duración igual o superior al año, se aplica el procedimiento general y no habrá retención si los rendimientos no superan el límite del artículo 81 del Reglamento. Si la duración es inferior al año, se aplicará el porcentaje mínimo del 2 por 100. En caso de prórroga, se deberá regularizar el tipo de retención según el procedimiento del artículo 87 del Reglamento.
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