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A query was raised regarding the applicable withholding tax for an individual serving as both a director and an administrative officer within the same company. The Directorate-General for Taxes (DGT) indicates that if the officer's duties are encompassed within the director's role, the withholding tax must correspond to that of directors.
Cuestión planteada Se consulta sobre la retención aplicable a las retribuciones satisfechas por el desarrollo de las funciones de oficial administrativo.
Si las funciones de oficial administrativo quedan subsumidas en las de administrador, el vínculo es de naturaleza mercantil pero se consideran rendimientos del trabajo. En este caso, se aplica el tipo de retención para administradores, que para los ejercicios 2012 a 2014 se elevó al 42 por ciento según la disposición adicional trigésima quinta de la LIRPF.
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