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A query was raised regarding the nature of remuneration received by a partner and director of a company. The DGT clarifies that payments for the role of director are classified as income from employment and establishes the conditions under which other services provided to the company are considered income from economic activities.
Question posed: A consultation is made regarding the taxation under Personal Income Tax applicable to the taxpayer for the remuneration received from the company, taking into account the wording of Article 27 of the Personal Income Tax Law as amended by Law 26/2014.
Las retribuciones por funciones de administrador son rendimientos del trabajo según el artículo 17.2.e) de la LIRPF, o no tributan si el cargo es gratuito. Para que otros servicios prestados a la sociedad sean rendimientos de actividades económicas, la actividad debe estar en la Sección Segunda de las Tarifas del IAE, tanto para el socio como para la sociedad, y el socio debe estar dado de alta en el régimen de autónomos o mutualidad. Si no se cumplen estos requisitos, los servicios se consideran trabajo personal.
What is published here, applied to a company or a specific case. The first meeting is free.
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