Skip to content
V0791-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Specific withholding rate for directors applied to private supplementary pensions

A taxpayer queried whether a statutory remuneration termed a "life-long supplementary pension" should be subject to the general withholding rate or the specific rate applicable to directors. The DGT ruled that, as it derives from services rendered as a director, the specific withholding rate for directors must be applied.

In 6 key points

How it affects those involved

This ruling clarifies that supplementary pensions derived from directorship duties are subject to the specific withholding tax rates reserved for directors rather than the general rate for employment income.

Lifecycle

2023-04-03PublishedPublished 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