{"id":1695,"date":"2015-01-02T10:41:10","date_gmt":"2015-01-02T10:41:10","guid":{"rendered":"https:\/\/vila.es\/en\/?p=1695"},"modified":"2021-05-20T08:07:15","modified_gmt":"2021-05-20T08:07:15","slug":"new-withholding-tax-percentage-company-directors-remuneration","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/","title":{"rendered":"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR&#8217;S REMUNERATION"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>I.- Introduction. <\/strong><\/p>\n<p style=\"text-align: justify;\">On 1<sup>st<\/sup> January 2015 the modifications introduced by Law 26\/2014, from November 27<sup>th<\/sup>, which modifies Law 35\/2006, from November 28<sup>th<\/sup>, concerning Income Tax, entered into force in Spain.<\/p>\n<p style=\"text-align: justify;\">Among said modifications it is important to highlight those related to the new withholding tax percentages applicable to company directors\u2019 remuneration, which are lower than the percentages applied during the last three years.<\/p>\n<p style=\"text-align: justify;\"><strong>II.- New withholding tax percentage.<\/strong><\/p>\n<p style=\"text-align: justify;\">Since 1<sup>st<\/sup> of January 2015 the Spanish withholding tax percentage on a company director\u2019s remuneration has decreased from 42% to 37%. As from 1<sup>st<\/sup> of January 2016, said percentage will be further reduced to 35%.<\/p>\n<p style=\"text-align: justify;\">Notwithstanding the above, whenever the remuneration is paid by an entity whose net sales figure in the previous fiscal year is below 100,000 Euro, the applicable withholding tax percentage during the year 2015 shall amount to 20%. As from 1<sup>st<\/sup> of January 2016, said percentage will be further reduced to 19%.<\/p>\n<p style=\"text-align: justify;\">Additionally, the withholding tax percentages are halved whenever the remuneration has been obtained in Ceuta or Melilla always provided that the requirements set forth in article 68.4 of the Spanish Income Tax law are met.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">Vil\u00e1 Abogados<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">For more information, please contact:<\/p>\n<p style=\"text-align: justify;\"><a href=\"mailto:va@vila.es\"><span style=\"color: #3366ff;\">va@vila.es<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">2<sup>nd\u00a0<\/sup>January 2015<\/p>\n","protected":false},"excerpt":{"rendered":"<p>I.- Introduction. On 1st January 2015 the modifications introduced by Law 26\/2014, from November 27th, which modifies Law 35\/2006, from November 28th, concerning Income Tax, entered into force in Spain. Among said modifications it is important to highlight those related to the new withholding tax percentages applicable to company directors\u2019 remuneration, which are lower than  [&#8230;]<\/p>\n","protected":false},"author":4,"featured_media":4742,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73,76],"tags":[],"class_list":["post-1695","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR&#039;S REMUNERATION - Vil\u00e1 Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR&#039;S REMUNERATION - Vil\u00e1 Abogados\" \/>\n<meta property=\"og:description\" content=\"I.- Introduction. On 1st January 2015 the modifications introduced by Law 26\/2014, from November 27th, which modifies Law 35\/2006, from November 28th, concerning Income Tax, entered into force in Spain. Among said modifications it is important to highlight those related to the new withholding tax percentages applicable to company directors\u2019 remuneration, which are lower than [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/\" \/>\n<meta property=\"og:site_name\" content=\"Vil\u00e1 Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2015-01-02T10:41:10+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-20T08:07:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"669\" \/>\n\t<meta property=\"og:image:height\" content=\"272\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Vil\u00e1 Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vil\u00e1 Abogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/\"},\"author\":{\"name\":\"Vil\u00e1 Abogados\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\"},\"headline\":\"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR&#8217;S REMUNERATION\",\"datePublished\":\"2015-01-02T10:41:10+00:00\",\"dateModified\":\"2021-05-20T08:07:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/\"},\"wordCount\":203,\"image\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg\",\"articleSection\":[\"Corporate\",\"Tax\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/\",\"url\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/\",\"name\":\"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR'S REMUNERATION - Vil\u00e1 Abogados\",\"isPartOf\":{\"@id\":\"https:\/\/vila.es\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg\",\"datePublished\":\"2015-01-02T10:41:10+00:00\",\"dateModified\":\"2021-05-20T08:07:15+00:00\",\"author\":{\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\"},\"breadcrumb\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage\",\"url\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg\",\"contentUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg\",\"width\":669,\"height\":272},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/vila.es\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR&#8217;S REMUNERATION\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vila.es\/en\/#website\",\"url\":\"https:\/\/vila.es\/en\/\",\"name\":\"Vil\u00e1 Abogados\",\"description\":\"Damos soporte jur\u00eddico a proyectos e iniciativas de negocio de empresas y de emprendedores extranjeros y nacionales\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vila.es\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\",\"name\":\"Vil\u00e1 Abogados\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g\",\"caption\":\"Vil\u00e1 Abogados\"},\"url\":\"https:\/\/vila.es\/en\/author\/vilaes\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR'S REMUNERATION - Vil\u00e1 Abogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/","og_locale":"en_US","og_type":"article","og_title":"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR'S REMUNERATION - Vil\u00e1 Abogados","og_description":"I.- Introduction. On 1st January 2015 the modifications introduced by Law 26\/2014, from November 27th, which modifies Law 35\/2006, from November 28th, concerning Income Tax, entered into force in Spain. Among said modifications it is important to highlight those related to the new withholding tax percentages applicable to company directors\u2019 remuneration, which are lower than [...]","og_url":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/","og_site_name":"Vil\u00e1 Abogados","article_published_time":"2015-01-02T10:41:10+00:00","article_modified_time":"2021-05-20T08:07:15+00:00","og_image":[{"width":669,"height":272,"url":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg","type":"image\/jpeg"}],"author":"Vil\u00e1 Abogados","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Vil\u00e1 Abogados","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#article","isPartOf":{"@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/"},"author":{"name":"Vil\u00e1 Abogados","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904"},"headline":"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR&#8217;S REMUNERATION","datePublished":"2015-01-02T10:41:10+00:00","dateModified":"2021-05-20T08:07:15+00:00","mainEntityOfPage":{"@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/"},"wordCount":203,"image":{"@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage"},"thumbnailUrl":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg","articleSection":["Corporate","Tax"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/","url":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/","name":"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR'S REMUNERATION - Vil\u00e1 Abogados","isPartOf":{"@id":"https:\/\/vila.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage"},"image":{"@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage"},"thumbnailUrl":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg","datePublished":"2015-01-02T10:41:10+00:00","dateModified":"2021-05-20T08:07:15+00:00","author":{"@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904"},"breadcrumb":{"@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#primaryimage","url":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg","contentUrl":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/tributario.jpg","width":669,"height":272},{"@type":"BreadcrumbList","@id":"https:\/\/vila.es\/en\/corporate\/new-withholding-tax-percentage-company-directors-remuneration\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/vila.es\/en\/"},{"@type":"ListItem","position":2,"name":"NEW WITHHOLDING TAX PERCENTAGE FOR COMPANY DIRECTOR&#8217;S REMUNERATION"}]},{"@type":"WebSite","@id":"https:\/\/vila.es\/en\/#website","url":"https:\/\/vila.es\/en\/","name":"Vil\u00e1 Abogados","description":"Damos soporte jur\u00eddico a proyectos e iniciativas de negocio de empresas y de emprendedores extranjeros y nacionales","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vila.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904","name":"Vil\u00e1 Abogados","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g","caption":"Vil\u00e1 Abogados"},"url":"https:\/\/vila.es\/en\/author\/vilaes\/"}]}},"_links":{"self":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1695","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/comments?post=1695"}],"version-history":[{"count":1,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1695\/revisions"}],"predecessor-version":[{"id":10547,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1695\/revisions\/10547"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/media\/4742"}],"wp:attachment":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/media?parent=1695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/categories?post=1695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/tags?post=1695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}