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A consultant asks how income earned by acting as a representative of an Autonomous Community in Galician parliamentary elections is taxed. The DGT responds that such amounts are income from work and must be attributed to the period in which they become due.
Question posed: Taxation of said remuneration in Personal Income Tax.
Remuneration for the provision of services as a representative of the Administration in elections, consisting of the communication of data and incidents, qualifies as income from employment pursuant to Article 17.1 of Law 35/2006. This income must be attributed to the tax period in which it becomes due to the recipient, which occurs upon completion of the provision of services.
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