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An association has requested clarification on whether remunerations paid to its Board of Directors for their dedication and compensation should be taxed, and which withholding rate applies. The Directorate General for Taxes (DGT) has ruled that these payments constitute employment income and has specified the applicable withholding rate.
Cuestión planteada Calificación jurídica que debe darse a las retribuciones percibidas por los miembros de la Junta Directiva de la Asociación consultante.
Las retribuciones por el ejercicio de funciones de los miembros de la Junta Directiva se consideran rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. El porcentaje de retención aplicable es del 35 por ciento, aunque este se eleva al 42 por ciento para los períodos impositivos 2012, 2013 y 2014 según la disposición adicional trigésima quinta de la ley.
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