Skip to content
Back to index
V0279-15 26 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator's remuneration is income from work; dividends are income from capital

A consultant asks how administrator and partner remuneration and distributed profits will be taxed. The DGT clarifies that administrator's remuneration is taxed as income from work, and dividends as income from capital.

The question raised

Inquiry is made regarding the taxation of services provided by the applicant to the company and the profits distributed by the company to the applicant.

The DGT's ruling

Remuneration for the position of director constitutes income from employment, unless the position is unpaid. Professional services provided by the partner may constitute income from economic activities if the taxpayer is registered under the special Social Security regime for self-employed workers or an equivalent mutual fund. Dividends received by the partner are income from movable capital. Transactions between the partner and the company must be carried out at their normal market value.

Book your free first meeting