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V0017-26 8 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · secretario no consejero

Secretary non-advisory remuneration subject to VAT if no employment relationship

A financial professional asks whether remuneration for acting as a non-advisory secretary of a company is subject to VAT and what type of IRPF income it constitutes. The DGT determines that if the relationship is a service lease and not employment-based, the payment is subject to VAT and the income is considered income from economic activities.

The question raised

Whether the aforementioned remuneration falls within the scope of application of Value Added Tax.

The DGT's ruling

If the provision of services is carried out through a service lease agreement without the elements of subordination and independence characteristic of an employment relationship, the activity is subject to VAT. For Personal Income Tax purposes, as the individual does not hold the status of an administrator, the income is classified as income from professional economic activities. Therefore, the corresponding withholding tax must be applied in accordance with current regulations.

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