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V0898-14 1 April 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · alta dirección

Application of special employment relationship tax withholdings to Managing Directors

A query was made regarding the appropriate tax withholding rate for the remuneration of a Managing Director under a senior management contract. The Directorate General for Taxes (DGT) indicates that, if the individual is not a director, the withholding rates for special employment relationships shall apply.

The question raised

Cuestión planteada Se consulta sobre la retención aplicable a las retribuciones satisfechas al Director Gerente.

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