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A query was raised regarding the taxation of professional partners who also serve as directors of a company. The DGT clarifies that payments for the role of director are classified as employment income and details the applicable withholding rates.
Question raised: Inquiry is made regarding the taxation and applicable withholdings for professional partners who are also directors of the company for the services rendered to it.
Remuneration for the position of director is considered income from employment, regardless of its commercial nature. The applicable withholding rate is 35%, although this percentage increases to 42% for the tax periods 2012, 2013, and 2014 pursuant to the thirty-fifth additional provision of the Personal Income Tax Law (LIRPF). For other services provided by partners, the classification will depend on whether they are considered income from economic activities or from employment.
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