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A company requested clarification on how to classify the remuneration of a director who also performs other duties within the firm. The Directorate General for Taxes (DGT) ruled that payments for the role of director are considered employment income subject to special withholding rates, whereas other duties performed are also employment income but subject to general withholding rates.
Cuestión planteada Calificación en el IRPF de la retribución que satisface la entidad consultante a su administrador y tipo de retención aplicable.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. El tipo de retención para administradores es del 35%, reduciéndose al 19% si la cifra de negocios es inferior a 100.000 euros. Los trabajos distintos a la administración también son rendimientos del trabajo, pero se les aplica el tipo de retención del artículo 86 del Reglamento del Impuesto.
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