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A query was made regarding the classification and withholding of income for an individual serving as both the sole administrator and a partner in a lottery company. The DGT has determined that income derived from the administrator role constitutes employment income and further analysed whether other services provided could be classified as economic activity.
Question posed: Classification and withholding tax rate of income received by the sole director and shareholder of a limited liability company whose corporate purpose is the administration of a state-concessioned betting and lottery office.
Las retribuciones por el cargo de administrador son rendimientos del trabajo según el artículo 17.2 de la LIRPF, con un tipo de retención general del 35 por ciento (o 19 por ciento si la cifra de negocios es inferior a 100.000 euros). Otros servicios prestados por el socio a la sociedad solo serán rendimientos de actividad económica si la actividad cumple los requisitos de la Sección Segunda del IAE y el socio está dado de alta en el régimen de autónomos o mutualidad. De lo contrario, se consideran rendimientos del trabajo personal.
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