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V1653-24 ·8 July 2024 ·consulta-vinculante Medium impact
Tax

Directors are subject to fixed withholding tax rates (35% or 19%)

A query was raised regarding whether a withholding tax rate higher than 35% could be applied to directors' remuneration. The DGT has ruled that the rates of 35% or 19% are fixed for this specific status.

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2024-07-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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