Doctrine by topic · DGT Observatory

General Procedure: 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 8 rulings · 2015–2025

Current position

Remuneration for income from employment is subject to the general procedure set forth in Article 82 of the IRPF (Personal Income Tax) Regulations. In contracts with a duration of less than one year, the resulting rate cannot be lower than 2 percent. Workers may request, in writing, rates higher than those resulting from the procedure, up to a maximum limit of 47 percent.

The DGT's position remains constant regarding the application of the general procedure under Article 82 of the Regulations to determine withholdings. Rulings have specified the minimum limits based on contract duration and the maximum limits for requests for higher rates made by the taxpayer.

Turning points

  1. V0477-23

    Establishes that 47 percent constitutes the maximum limit for requests for withholding rates higher than those prescribed by the regulations.

  2. V1123-24

    Specifies that for contracts with a duration of less than one year, the rate resulting from the general procedure cannot be lower than 2 percent.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
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
V1123-24 23 May 2024

Minimum withholding rate for contracts of less than one year set at 2%

SG de Impuestos sobre la Renta de las Personas Físicas
tipo de retenciónrendimientos del trabajocontrato temporalprocedimiento generaltipo mínimo RIRPF — RD 439/2007, Reglamento del IRPF art. 81.1RIRPF — RD 439/2007, Reglamento del IRPF art. 86.1
Affects CompanyExpat · Non-residentIndividual
V0695-22 30 Mar 2022

Election service bonuses in town halls are taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoretención a cuentaservicios extraordinariosgratificacionesprocedimiento general RIRPF — RD 439/2007, Reglamento del IRPF art. 82
Affects CompanyExpat · Non-residentIndividual
V1023-15 30 Mar 2015

General payroll withholding rate must apply to courses taught by employees

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoretencionesvínculo laboraltipo de retenciónprocedimiento general LIRPF — Ley 35/2006 del IRPF art. 17RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1
Affects CompanyExpat · Non-residentIndividual

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