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A query was raised regarding the applicable withholding tax on allowances for board members who, under senior official regulations, are prohibited from receiving them and must instead pay them into the Public Treasury. The Directorate-General for Taxes (DGT) ruled that if the funds are paid directly to the Treasury, they are exempt amounts not subject to withholding; however, if the income is destined for a state-owned public limited company, a 19% withholding tax applies.
Cuestión planteada Retención a aplicar a las cantidades satisfechas por asistencia a las sesiones del órgano de administración de los dos vocales personas físicas, teniendo en cuenta que su importe no se va a entregar a los vocales sino a la sociedad anónima estatal, en aplicación de lo establecido en el artículo 8 del Real Decreto 451/2002. Asimismo se consulta si la retribuciones satisfechas a la sociedad anónima estatal en su condición de consejera, deben entenderse retribuciones satisfechas a su representante persona física.
Si las cantidades debidas a vocales deben ingresarse en el Tesoro Público por normativa de altos cargos, no constituyen renta para la persona física y son exentas por aplicación de la exención a favor del Estado en el Impuesto sobre Sociedades. Si la sociedad consultante paga a una sociedad anónima estatal por su cargo de consejera, dicha cantidad es renta de la sociedad y está sujeta a retención del 19%.
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