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A taxpayer has requested clarification on how a director's remuneration should be taxed for Personal Income Tax (IRPF) purposes following changes to a company's articles of association. The Directorate General for Tax (DGT) has ruled that such payments constitute employment income and has detailed the applicable withholding tax rates.
Cuestión planteada Calificación en el IRPF de las retribuciones que ha pasado a percibir el administrador de una sociedad a raíz de una modificación de sus estatutos, 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 general es del 35%, pero será del 19% si la entidad tiene un importe neto de cifra de negocios inferior a 100.000 euros.
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