{"id":18923,"date":"2014-10-06T14:10:23","date_gmt":"2014-10-06T12:10:23","guid":{"rendered":"https:\/\/etl-ilia.es\/general\/autonomos-retener-15-irpf\/"},"modified":"2024-07-25T12:38:09","modified_gmt":"2024-07-25T10:38:09","slug":"self-employed-may-retain-15-personal-income-tax","status":"publish","type":"post","link":"https:\/\/etl-ilia.es\/en\/tax-advice-blog\/self-employed-may-retain-15-personal-income-tax\/","title":{"rendered":"The self-employed may retain 15% of personal income tax."},"content":{"rendered":"

The self-employed may retain 15% of personal income tax<\/strong><\/p>\n

If you are a self-employed worker, you should know that a new type of withholding came into force for this type of worker in July last year.<\/p>\n

The measure implies the possibility of applying a 15% withholding (instead of the current 21%).<\/p>\n

Application requirements:<\/p>\n

    \n
  1. Having received income from professional performance (as a self-employed person) of less than \u20ac15,000 per year in the previous year (2013).<\/li>\n
  2. Such returns must represent more than 75% of the worker’s total income (as a self-employed person).<\/li>\n
  3. The payer may require you in writing to certify that you meet the requirements to apply said withholding (see attached model)<\/li>\n<\/ol>\n

    Links of interest:<\/p>\n