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A query was raised regarding whether a recognised disability of 48% affects the withholding rate applicable to a company director. The DGT has ruled that the withholding rate for directors is fixed and does not depend on the individual's personal or family circumstances.
Cuestión planteada Tipo de retención a aplicar en nómina a dicho administrador. En caso de que tener que regularizarle el tipo de retención, si tiene efectos en cuanto a los modelos 111 y 190 ya presentados.
Las retribuciones de los administradores son rendimientos del trabajo sujetos a un tipo fijo de retención del 35 por ciento, o del 19 por ciento si la cifra de negocios es inferior a 100.000 euros. Este porcentaje se establece con independencia de los rendimientos y de la situación personal y familiar del contribuyente. Por tanto, el reconocimiento de un grado de discapacidad no tiene incidencia en el tipo de retención aplicable.
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