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V0791-23 3 April 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Specific withholding rate for directors applied to private supplementary pensions

A taxpayer queried whether a statutory remuneration termed a "life-long supplementary pension" should be subject to the general withholding rate or the specific rate applicable to directors. The DGT ruled that, as it derives from services rendered as a director, the specific withholding rate for directors must be applied.

The question raised

Question posed: Whether the aforementioned remuneration would be subject to the general withholding rate applicable to income from employment or the specific rate for directors' remuneration.

The DGT's ruling

Remuneration for directors and members of boards of directors constitutes income from employment pursuant to Article 17.2.e) of the LIRPF, regardless of its commercial nature. Although the amount is received following the cessation of office, if it derives from services rendered as a director, such classification is maintained. Therefore, it is not a public Social Security pension, but rather private remuneration subject to the specific withholding rate set forth in Article 101.2 of the LIRPF.

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