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The DGT confirms that for a company established in 2015, with no prior tax period, a 20 per cent retention applies to administrator remuneration.
Question posed: Applicable withholding tax rate in 2015 on the remuneration paid to a director for the performance of their duties by a company incorporated on February 18, 2015.
Remuneration of directors constitutes income from employment. For entities with a turnover of less than 100,000 euros, the withholding tax rate is 19 percent, but due to the thirteenth transitional provision of the RIRPF, said percentage is increased to 20 percent for the 2015 tax period. In this case, as it is a company incorporated in 2015 without a previous tax period, this reduced rate applies.
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