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A retired person serving on a board asks about the tax treatment of allowances received for attending meetings. The DGT states that such amounts should be classified as income from employment.
Question raised: Taxation under Personal Income Tax (IRPF).
Remuneration of directors and members of boards of directors is considered income from employment pursuant to Article 17.2.e) of Law 35/2006. These amounts must be included in the general taxable base of the Tax. The applicable withholding rate shall be 35 percent, or 19 percent if the entity's turnover is less than 100,000 euros.
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