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A professional association inquires whether the economic compensation paid to its president for abandoning their professional activity to hold their office must be subject to withholding tax. The DGT responds that said compensation constitutes income from employment and the corresponding withholding rate for administrators must be applied.
Question posed: Subjecting the aforementioned compensation to withholding tax.
Remuneration for members of representative bodies who perform administration and management functions for an entity constitutes income from employment. In this case, the economic compensation for the substitution of professional activity of the president of the professional association falls within this scenario. Therefore, the applicable withholding rate shall be that established in Article 80.1.3º of the IRPF Regulations for administrators and members of boards of directors.
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