Skip to content
Back to index
V0542-20 6 March 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Administrator's remuneration is income from work unless economic activity conditions are met

The DGT clarifies that payments for administrative roles are income from work and outlines conditions under which other services provided by a partner may be considered economic activity income.

The question raised

Type of withholding tax applicable to the remuneration received by a partner who is also an administrator of a company.

The DGT's ruling

Remuneration for administrator functions constitutes income from employment pursuant to Article 17.2.e of the LIRPF. For other services provided by the partner to the company to be classified as income from economic activities, the company must be engaged in professional services (Second Section of the IAE) and the partner must be registered in the self-employed regime or a mutual fund. If these requirements are not met, the services are considered income from employment.

Book your free first meeting