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A company has enquired whether it must adjust the 2% withholding tax rate when a contract, initially for less than a year, is extended or suspended due to ERTE (temporary employment regulation schemes) and subsequently exceeds that period. The DGT has ruled that an extension necessitates the regularisation of the withholding tax rate.
Cuestión planteada Tipo de retención aplicable.
La prórroga de un contrato es una circunstancia que obliga a regularizar el tipo de retención según el Reglamento del IRPF. Si la prórroga es también de duración inferior al año, seguirá siendo operativo el tipo mínimo del 2 por ciento si el resultado del procedimiento general es inferior. La suspensión por ERTE no supone una ampliación de la duración del contrato a estos efectos.
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