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V0036-21 15 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

A withholding tax exceeding 35 percent cannot be applied to directors' remuneration

It is inquired whether it is possible to apply a withholding tax rate greater than 35 percent to directors. The DGT responds that the rates of 35 or 19 percent are fixed for this status.

The question raised

Possibility of applying a withholding tax exceeding 35 per 100 to directors' remuneration.

The DGT's ruling

The withholding tax rates for directors (35% or 19% depending on turnover) operate as fixed rates. The possibility of requesting a higher withholding tax rate only applies when the withholding is determined through the general procedure under Articles 82 et seq. of the Personal Income Tax Regulations.

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