Doctrine by topic · DGT Observatory

Exclusionary Quantitative Limit: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2017–2023

Current position

The obligation to withhold is governed by the general procedure of the IRPF (Personal Income Tax) Regulation. If the amount of employment income does not exceed the exclusionary quantitative limits provided for in Article 81 of the RIRPF, the obligation to withhold does not apply. In these cases, the taxpayer cannot deduct from their tax liability amounts that should have been withheld if the absence of withholding is due to the application of said limit.

The DGT's position has remained constant throughout the analyzed period. The rulings repeatedly confirm that the application of the exclusionary quantitative limit of Article 81 of the RIRPF exempts the payer from the obligation to withhold and prevents the recipient from deducting amounts not withheld for that reason.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0647-20 2 Apr 2020

Supplementary tax return required for 2018 income regarding wages paid by FOGASA

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoimputación temporalautoliquidación complementariaretencioneslímite cuantitativo excluyente LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 14.2
Affects CompanyExpat · Non-residentIndividual
V2337-19 10 Sept 2019

Minimum 2% withholding tax required for employment contracts lasting less than one year

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos del trabajotipo mínimocontrato de duración inferior al añolímite cuantitativo excluyente RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1RIRPF — RD 439/2007, Reglamento del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
V0277-17 2 Feb 2017

One-year training contracts are subject to general income tax withholding

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoretención a cuentacontrato para la formación y el aprendizajetipo mínimo de retenciónlímite cuantitativo excluyente RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1.1ºRIRPF — RD 439/2007, Reglamento del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual

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