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An entity has requested clarification on whether it must withhold income tax (IRPF) when paying a severance settlement to a director following a court ruling. The Directorate General for Taxes (DGT) has ruled that such payments constitute employment income and are therefore subject to withholding.
Cuestión planteada Se consulta respecto de la obligación de practicar retención a cuenta por el Impuesto sobre la Renta de las Personas Físicas.
La indemnización por cese de un administrador tiene la calificación de rendimiento del trabajo según el artículo 17.2 e) de la LIRPF. La entidad pagadora está obligada a practicar retención e ingreso a cuenta conforme al artículo 99 de la LIRPF. El tipo de retención será del 35 por ciento, o del 19 por ciento si el importe neto de la cifra de negocios de la entidad en el último periodo finalizado es inferior a 100.000 euros.
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