Doctrine by topic · DGT Observatory

Exclusionary 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 · 2015–2024

Current position

The obligation to withhold tax does not exist when the total amounts received by the worker in the calendar year do not exceed the limit established in Article 81 of the RIRPF. If this threshold is exceeded, withholding must be applied to the total income following the general procedure. The minimum rate of 2% is exclusive to contracts with a duration of less than one year.

The DGT's position remains constant regarding the application of the exclusionary limit of Article 81 of the RIRPF. Rulings confirm that, if the threshold is exceeded, withholding must be applied to the total income and not just to the excess. It is ratified that the minimum rate of 2% is inapplicable to permanent relationships or those exceeding one year.

Turning points

  1. V0040-23

    Clarifies that for permanent seasonal workers (fijos discontinuos), as it is a permanent relationship, the minimum rate of 2% does not apply and the exclusionary limit is operational.

Analysis based on 7 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V1424-24 13 Jun 2024

The 2% minimum withholding rate does not apply to permanent seasonal contracts

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónfijo-discontinuotipo mínimorendimientos del trabajolímite excluyente RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1RIRPF — RD 439/2007, Reglamento del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
V2320-22 4 Nov 2022

Income tax withholding applies to extraordinary pension payments

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos del trabajopensión de jubilaciónpagas extraordinariaslímite excluyente LIRPF — Ley 35/2006 del IRPF art. 17.2.aLIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V1002-20 22 Apr 2020

No declaration required for disability pension under €22,000

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoincapacidad permanente totalexenciónobligación de declararlímite excluyente LIRPF — Ley 35/2006 del IRPF art. 7LIRPF — Ley 35/2006 del IRPF art. 17.2.a
Affects CompanyExpat · Non-residentIndividual
V0778-20 7 Apr 2020

Income from entities under the income attribution regime must be included in the objective estimation limit if certain requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas
estimación objetivarendimientos íntegrosentidad en régimen de atribución de rentaslímite excluyenteactividad agrícola LIRPF — Ley 35/2006 del IRPF art. 31.1.Norma 3ª, letra b')RIRPF — RD 439/2007, Reglamento del IRPF art. 39.1
Affects CompanyExpat · Non-residentIndividual

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