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A sole director of an events company has requested clarification on the taxation and withholding requirements applicable to their remuneration. The Directorate General for Taxes (DGT) clarifies that salaries received for the role of director are classified as employment income, whereas professional services provided to the company may be treated as income from economic activity, provided specific requirements are met.
Question posed: The taxpayer inquires regarding the taxation applicable to Personal Income Tax for the services provided to the company and the applicable withholdings.
Remuneration for administrator functions constitutes income from employment (Art. 17.2.e LIRPF), unless the position is unpaid. Professional services provided to the company may constitute income from economic activity if the company provides services listed under the Second Section of the IAE, the partner performs services that are part of the corporate purpose, and the partner is registered in the self-employed regime or a mutual fund. If the requirement for registration with Social Security is not met, such services are considered income from employment.
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