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A query was raised regarding when compensation for participating in selection boards must be taxed for Personal Income Tax (IRPF) purposes and which withholding rate applies. The Directorate General for Taxes (DGT) ruled that such amounts must be attributed to the period in which they become due, which coincides with the tax year the services were rendered, and that either the general rate or the 15% rate shall apply if paid as arrears.
This ruling clarifies the timing of tax liability and the applicable withholding rates for individuals receiving compensation for selection board duties, ensuring consistency between the service period and the tax year.
The tax team reviews your specific situation.
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