Skip to content
Back to index
V1653-24 8 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retenciones

Directors are subject to fixed withholding tax rates (35% or 19%)

A query was raised regarding whether a withholding tax rate higher than 35% could be applied to directors' remuneration. The DGT has ruled that the rates of 35% or 19% are fixed for this specific status.

The question raised

Cuestión planteada Posibilidad de aplicar un tipo de retención superior al 35 por ciento a las retribuciones satisfechas a los administradores.

Email
Contact