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The consultant asks how administrator's remuneration from a company should be classified. The DGT responds that such remuneration is always income from work, regardless of whether the administrator is also a shareholder.
Question posed: Classification under Personal Income Tax (IRPF) of the remuneration received by a company administrator.
Remuneration for the performance of administrative duties constitutes income from employment pursuant to Article 17.2 of the Personal Income Tax Law (LIRPF). If the administrator is also a shareholder and provides services distinct from the role of administrator, such services may be classified as income from economic activities only if the company's activity is listed in the Second Section of the IAE Tax Schedules and the shareholder is registered under the special regime for self-employed workers or a mutual fund. Otherwise, they are considered income from employment.
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