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A regional government department inquired how to calculate income tax (IRPF) withholdings for training grants when the beneficiary's full payroll details are unknown. The Directorate General for Taxes (DGT) ruled that the payer must use only the grant amount as the base and must apply the minimum withholding rate of 2% if the grant lasts less than one year.
Cuestión planteada Forma de calcular el tipo de retención en concepto de IRPF en los casos en que la Consejería, al no ser la empleadora, no dispone de información sobre las retribuciones del trabajo del beneficiario: si ha de tenerse en cuenta únicamente el importe de la ayuda, si se han de tener en cuenta las reducciones del artículo 84 del Reglamento y si debe aplicarse el tipo mínimo del 2%.
El obligado a retener debe determinar la base para el tipo de retención considerando únicamente el importe de la ayuda que satisface, ya que el volumen de retribuciones es independiente para cada pagador con personalidad jurídica propia. Se debe aplicar el procedimiento del Reglamento, incluyendo el mínimo personal y familiar. Si la ayuda tiene una duración inferior al año, se aplicará el tipo mínimo de retención del 2%.
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