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A sole director who earns remuneration for storage and distribution tasks seeks clarification on the nature of these incomes. The DGT determines that, as not professional activities, these incomes are earnings from work and not from economic activities.
Question raised: Type of withholding tax applicable to tasks performed for the company that do not correspond to its duties as an administrator.
Remuneration for services other than those of an administrator, when the requirements for economic activities under art. 27.1 LIRPF are not met, constitute income from employment pursuant to art. 17.1 LIRPF. As income from employment, the withholding tax rates provided for in art. 80 of the IRPF Regulation shall apply. The valuation of these services must be carried out at their normal market value in accordance with art. 41 of the LIRPF.
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