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A query was made regarding the type of personal income tax (IRPF) withholding to be applied to payments made to extras in audiovisual productions. The Directorate General for Taxes (DGT) indicates that the rate will depend on whether the employment relationship is classified as standard or as a special relationship for artists.
Cuestión planteada Tipo de retención aplicable sobre los rendimientos que se satisfacen a los figurantes que intervienen en producciones audiovisuales.
Si la relación laboral es común, se aplica el procedimiento general de los artículos 82 y siguientes del Reglamento del IRPF, con un tipo mínimo del 2 por 100 para contratos de duración inferior al año. Si la relación se considera especial de artistas, se aplica el procedimiento general pero con un tipo mínimo de retención del 15 por ciento según el artículo 86.2 del Reglamento.
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