Skip to content
V2301-14 ·8 September 2014 ·consulta-vinculante Medium impact
Tax

Remuneration for Board of Directors members is taxed as employment income

An association has requested clarification on whether remunerations paid to its Board of Directors for their dedication and compensation should be taxed, and which withholding rate applies. The Directorate General for Taxes (DGT) has ruled that these payments constitute employment income and has specified the applicable withholding rate.

In 5 key points

Lifecycle

2014-09-08PublishedPublished 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