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V1727-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Retention rate for new company managers in 2015 is 20 per cent

The DGT confirms that for a company established in 2015, with no prior tax period, a 20 per cent retention applies to administrator remuneration.

In 6 key points

How it affects those involved

Administrators of newly established companies in 2015 must pay a 20 per cent advance tax on their remuneration.

Lifecycle

2015-06-02PublishedPublished 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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