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A query was raised regarding the classification and the personal income tax (IRPF) withholding rate applicable to payments made to a member of a Board of Directors. The Directorate General for Tax (DGT) has determined that these payments constitute employment income and that the withholding rate depends on the entity's annual turnover.
Cuestión planteada Calificación y tipo de retención aplicable en el IRPF a las retribuciones percibidas por un miembro del Consejo de Administración de una sociedad anónima.
Las retribuciones de administradores y miembros de consejos de administración son rendimientos del trabajo. El tipo de retención aplicable es del 35 por ciento, salvo que el importe neto de la cifra de negocios de la entidad en el último periodo impositivo sea inferior a 100.000 euros, en cuyo caso será del 19 por ciento.
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