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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

Possibility of applying a withholding tax rate higher than 35 percent to the remuneration paid to directors.

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