{"id":9034330,"date":"2023-06-21T11:35:40","date_gmt":"2023-06-21T11:35:40","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9034330"},"modified":"2023-06-21T11:56:19","modified_gmt":"2023-06-21T11:56:19","slug":"retencio-irpf-dun-treballador-fix-discontinu-amb-contracte-indefinit","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/ca\/retencio-irpf-dun-treballador-fix-discontinu-amb-contracte-indefinit\/","title":{"rendered":"Retenci\u00f3 IRPF d&#8217;un treballador fix discontinu amb contracte indefinit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9034330\" class=\"elementor elementor-9034330 elementor-9034329\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Un contracte de fix discontinu \u00e9s un contracte indefinit. Per tant, no procedeix aplicar la retenci\u00f3 m\u00ednima del 2% prevista per als contractes de durada inferior a l'any.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Per a la DGT en el cas de treballadors fixos discontinus, en tractar-se de l&#8217;exist\u00e8ncia d&#8217;una relaci\u00f3 de car\u00e0cter permanent i per temps indefinit amb l&#8217;empresa, l&#8217;import de la retenci\u00f3 es determinar\u00e0 conforme amb el procediment general de retencions del treball, no resultant aplicable la regla del tipus m\u00ednim de retenci\u00f3 del 2%.<\/span><\/p><p><span style=\"font-weight: 400;\">Com ja sap, si la seva empresa compta amb treballadors amb un contracte de durada inferior a l&#8217;any, els ha d&#8217;aplicar en la seva n\u00f2mina un tipus m\u00ednim de retenci\u00f3 del 2%. En la pr\u00e0ctica, aix\u00f2 pot oc\u00f3rrer en els contractes temporals, en els contractes en pr\u00e0ctiques i en els convenis amb becaris.<\/span><\/p><p><span style=\"font-weight: 400;\">A m\u00e9s, tamb\u00e9 cal assenyalar que el l\u00edmit quantitatiu excloent de l&#8217;obligaci\u00f3 de retenir per als rendiments del treball que es recull en l&#8217;article 81.1 del Reglament de l&#8217;IRPF no resulta aplicable quan opera aquest tipus m\u00ednim de retenci\u00f3.<\/span><\/p><p><b>Fixos discontinus i tipus de retenci\u00f3<\/b><\/p><p><span style=\"font-weight: 400;\">La seva empresa compta amb diversos treballadors fixos discontinu i en calcular les n\u00f2mines els ha aplicat el tipus de retenci\u00f3 en l&#8217;IRPF com a qualsevol altre treballador (el procediment general de l&#8217;article 82 del Reglament de l&#8217;IRPF): \u00e9s a dir, en funci\u00f3 de la previsi\u00f3 d&#8217;ingressos que tindran durant l&#8217;any natural, s\u00e0piga que est\u00e0 en el correcte, encara que algun dels treballadors fixos discontinus es queixi al\u00b7legant que nom\u00e9s li ha de retenir un 2%.<\/span><\/p><p><span style=\"font-weight: 400;\">En aquest sentit la DGT en el seu CV 0040-23, de 16 de gener de 2023, ha manifestat que el tipus de retenci\u00f3 del 2 per cent solament opera com a tipus m\u00ednim en els contractes o relacions de durada inferior a l&#8217;any i sempre que el tipus resultant del procediment general resulti inferior. A m\u00e9s, tamb\u00e9 cal assenyalar que el l\u00edmit quantitatiu excloent de l&#8217;obligaci\u00f3 de retenir per als rendiments del treball que es recull en l&#8217;article 81.1 del Reglament de l&#8217;IRPF (RIRPF) no resulta aplicable quan opera aquest tipus m\u00ednim, tal com estableix l&#8217;apartat 3 del mateix article: &#8220;(&#8230;) no ser\u00e0 aplicable quan corresponguin (&#8230;) els tipus m\u00ednims de retenci\u00f3 als quals es refereix l&#8217;article 86.2 d&#8217;aquest Reglament&#8221;.<\/span><\/p><p><span style=\"font-weight: 400;\">D&#8217;acord amb l&#8217;anteriorment exposat, en tractar-se en el cas consultat de treballadors fixos discontinus, la qual cosa comporta l&#8217;exist\u00e8ncia d&#8217;una relaci\u00f3 de car\u00e0cter permanent i per temps indefinit amb l&#8217;empresa, l&#8217;import de la retenci\u00f3 es determinar\u00e0 conforme amb el procediment general de l&#8217;article 82 RIRPF, no resultant aplicable la regla del tipus m\u00ednim de retenci\u00f3 del 2 per cent de l&#8217;article 86.2 -perqu\u00e8 no es tracta d&#8217;un contracte o relaci\u00f3 de durada inferior a l&#8217;any- i sent operatiu el l\u00edmit excloent de l&#8217;obligaci\u00f3 de retenir recollit en l&#8217;article 81.1 del RIRPF.<\/span><\/p><p><span style=\"font-weight: 400;\">Un contracte de fix discontinu \u00e9s un contracte indefinit. Per tant, no procedeix aplicar la retenci\u00f3 m\u00ednima del 2% prevista per als contractes de durada inferior a l&#8217;any.<\/span><\/p><p><span style=\"font-weight: 400;\">Per a ampliar aquesta informaci\u00f3 consulti amb <\/span><a href=\"https:\/\/www.gremicat.es\/ca\/assessoria-laboral-barcelona\/\"><span style=\"font-weight: 400;\">Asesor\u00eda laboral.<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Un contracte de fix discontinu \u00e9s un contracte indefinit. Per tant, no procedeix aplicar la retenci\u00f3 m\u00ednima del 2% prevista <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9034321,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[27],"tags":[],"class_list":["post-9034330","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-laboral-cat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Retenci\u00f3 IRPF d&#039;un treballador fix discontinu amb contracte indefinit - gremicat<\/title>\n<meta name=\"description\" content=\"Un contracte de fix discontinu \u00e9s un contracte indefinit. 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