Doctrine by topic · DGT Observatory

Minimum Rate: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 19 rulings · 2015–2025

Current position

In contracts or relationships with a duration of less than one year, the withholding rate may not be lower than 2 percent, which prevents the application of the amount threshold that exempts from the obligation to withhold. If the duration is equal to or greater than one year, the general procedure applies and said amount threshold is applicable. The worker has the right to request in writing the application of rates higher than those resulting from the general procedure.

The DGT's position remains constant regarding the application of the minimum rate of 2 percent for relationships of less than one year, clarifying that this prevents the exemption based on amount. Throughout the rulings, it has been specified that the rate must be regularized if the worker continues to provide services within the same year, and the possibility of requesting higher rates has been reaffirmed.

Turning points

  1. V2337-19

    Clarifies that the minimum rate of 2 percent prevents the application of the quantitative limit that exempts from the obligation to withhold.

  2. V0029-21

    Establishes the obligation to regularize the withholding rate if the worker continues to provide services or does so again within the same calendar year.

Analysis based on 18 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19
V0395-25 20 Mar 2025

Temporary worker retention depends on contract duration

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos del trabajofuncionario interinotipo mínimolímite de cuantía RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1RIRPF — RD 439/2007, Reglamento del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
V0239-25 5 Mar 2025

2% minimum retention applies to short-term contracts or artistic activities

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos del trabajotipo mínimorelación laboral especiallímite cuantitativo RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1RIRPF — RD 439/2007, Reglamento del IRPF art. 81.1
Affects CompanyExpat · Non-residentIndividual
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
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
V1528-16 12 Apr 2016

2% minimum withholding rate does not apply to one-year contracts terminated early

SG de Impuestos sobre la Renta de las Personas Físicas
retenciónrendimientos del trabajocontrato de duración determinadaextinción de contratotipo mínimo RIRPF — RD 439/2007, Reglamento del IRPF art. 80.1RIRPF — RD 439/2007, Reglamento del IRPF art. 86.2
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact