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A company asks about the tax nature and applicable retention on the remuneration of an honorary president without executive functions. The DGT determines that, due to administrative and managerial functions, such remuneration is considered earnings from work.
Cuestión planteada Se consulta si la retribución debería tener alguna limitación en cuanto a su cuantía, y si tiene la naturaleza de rendimiento del trabajo y cuál es la retención aplicable.
Las retribuciones de administradores y miembros de órganos representativos tienen la consideración de rendimientos del trabajo según la LIRPF. Aunque el cargo no tenga funciones ejecutivas, si tiene funciones de administración, dirección, orientación o fiscalización, se aplica este criterio. El tipo de retención para administradores es del 35 por ciento, salvo excepciones por volumen de negocio o ubicación geográfica.
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