Skip to content
V0036-21 ·15 January 2021 ·consulta-vinculante Medium impact
Tax

A withholding tax exceeding 35 percent cannot be applied to directors' remuneration

It is inquired whether it is possible to apply a withholding tax rate greater than 35 percent to directors. The DGT responds that the rates of 35 or 19 percent are fixed for this status.

In 5 key points

Lifecycle

2021-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact