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A query was raised regarding the classification and applicable withholding tax for payments made by a company to a director for functions unrelated to their official position. The Directorate General for Taxes (DGT) has determined that both types of remuneration are classified as employment income, although they are subject to different withholding tax rules.
Question posed: Classification for Personal Income Tax purposes of the remuneration paid by the consulting entity to its director and the applicable withholding tax rate.
Remuneration for the position of director constitutes income from employment with a withholding tax rate of 35% (or 19% if the turnover is less than 100,000 euros). Amounts for work performed other than director functions are also considered income from employment, but the withholding tax rate shall be applied according to the rules of the Income Tax Regulations.
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