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V0162-19 25 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

In-kind benefit exemptions do not apply to directors due to lack of employment relationship

A query was raised regarding whether a Chief Executive Officer's remuneration could qualify for Personal Income Tax (IRPF) in-kind benefit exemptions. The Directorate General for Taxes (DGT) ruled that, as the relationship is commercial rather than an employment relationship, these exemptions cannot be applied.

The question raised

Cuestión planteada Posible aplicación a las mencionadas retribuciones de lo previsto en el artículo 42.2 y 3 de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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