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A query was raised regarding whether fixed-discontinuous contracts and permanent contracts assigned to specific works in the construction sector must apply the 2% minimum withholding tax rate. The Directorate-General for Tax (DGT) ruled that, as these are contracts of indefinite duration, the minimum rate does not apply.
Cuestión planteada Aplicación del tipo mínimo de retención del 2 por 100 en los contratos indefinidos adscritos a obra para el sector de la construcción y en los contratos fijos discontinuos.
El tipo mínimo de retención del 2% solo se aplica en contratos o relaciones de duración inferior al año. Los contratos fijos-discontinuos y los indefinidos adscritos a obra son contratos indefinidos sin límites temporales establecidos. Por tanto, la retención debe determinarse mediante el procedimiento general y es aplicable el límite de la obligación de retener.
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